Abstract:
The new reporting system in the budget system of the Republic of Moldova has been already prepared having as a reference basis Chapter 7 of the Government Financial Statistics Standards (GFS) 2001 relating to the content and structure of the balance sheet, and Chapters 8 and 9 that refers to economic transactions with financial assets, non-financial assets and liabilities. Classification of balance sheet assets and liabilities determined under (GFS) 2001 do not correspond with the provisions of the International Public Sector Accounting. CZU: 657.1(478):336.1.
Description:
BÎRCĂ, Aliona, TALPĂ, Adela. Sistematizarea contabilităţii în instituţiile publice autohtone. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 258-263. ISBN 978-9975-75-619-8.
