STUDY ON THE POSSIBILITIES OF EXTENDING THE APPLICATION OF INTERNATIONAL STANDARDS FOR THE PUBLIC SECTOR (IPSAS) IN PUBLIC ACCOUNTING IN ROMANIA AND IN THE MINISTRY OF NATIONAL DEFENCE
DOI:
https://doi.org/10.53477/2284-9378-21-25Keywords:
International Public Sector Accounting Standards (IPSAS); public sector; financial situations; tangible assets; inventories; cash flows.Abstract
Connecting the national public sector accounting legislation to international profile standards (IPSAS) is an effort that started in our country before 2005 and continues today. This approach is part of the concerns of specialists in other countries to make this connection to this global accounting framework. In our country, this approach was carried out by various groups of specialists from the relevant ministry, from universities and from audit or consulting companies, which configured the new form of accounting legislation, continuously subject to the effort of connecting to IPSAS. In this regard, we also initiated a study, based on the application of a questionnaire among the professional accountants in the army, the conclusions of which we presented in this article.
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