DSpace JSPUI
DSpace preserves and enables easy and open access to all types of digital content including text, images, moving images, mpegs and data sets
Learn More
Please use this identifier to cite or link to this item:
https://irek.ase.md:443/xmlui/handle/123456789/2449| Title: | Examination of methodological aspects regarding the harmonization of budgetary accounting in the context of IPSAS |
| Authors: | Railean, Tatiana |
| Keywords: | International Public Sector Accounting Standards budgetary sector financial reports budgetary accounting |
| Issue Date: | Aug-2022 |
| Publisher: | ASEM |
| Abstract: | Republic of Moldova has the task of reforming the budget accounting system to IPSAS requirements. The methodological problems of budget accounting reform are studied, national and international accounting methodological aspects are compared. Finally, recommendations are proposed to harmonize the accounting methodology in the context of IPSAS, taking into account the national specifics. CZU: 657.15:006(478); JEL: M41, H83;DOI: https://doi.org/10.53486/dri2022.09 |
| Description: | RAILEAN, Tatiana. Examination of methodological aspects regarding the harmonization of budgetary accounting in the context of IPSAS. In: Development Through Research and Innovation - 2022 [online]: The 3nd International Scientific Conference: Online Conference for Researchers, PhD and Post-Doctoral Students, August 26th, 2022, Chişinău. Chişinău, ASEM, 2022, pp. 94-99. ISBN 978-9975-3590-5-4 (PDF). |
| URI: | https://irek.ase.md:443/xmlui/handle/123456789/2449 |
| ISBN: | 978-9975-3590-5-4 (PDF) |
| Appears in Collections: | Publicații |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| RAILEAN TATIANA_CONF AUGUST 2022.pdf | 859.89 kB | Adobe PDF |  View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.