Examination of methodological aspects regarding the harmonization of budgetary accounting in the context of IPSAS

Railean, Tatiana

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2449

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DC Field	Value	Language
dc.contributor.author	Railean, Tatiana	-
dc.date.accessioned	2023-03-01T08:39:05Z	-
dc.date.available	2023-03-01T08:39:05Z	-
dc.date.issued	2022-08	-
dc.identifier.isbn	978-9975-3590-5-4 (PDF)	-
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2449	-
dc.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).	en_US
dc.description.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	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	International Public Sector Accounting Standards	en_US
dc.subject	budgetary sector	en_US
dc.subject	financial reports	en_US
dc.subject	budgetary accounting	en_US
dc.title	Examination of methodological aspects regarding the harmonization of budgetary accounting in the context of IPSAS	en_US
dc.type	Article	en_US
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