Analysis of fundamental challenges and risks related to the implementation and application of national public sector accounting standards

Railean, Tatiana

Publication:
Analysis of fundamental challenges and risks related to the implementation and application of national public sector accounting standards

cris.sourceId	oai:irek.ase.md:123456789/2363
dc.creator	Railean, Tatiana
dc.date	2023-01-16T08:14:01Z
dc.date	2023-01-16T08:14:01Z
dc.date	2022-06
dc.date.accessioned	2023-11-13T09:59:27Z
dc.date.available	2023-11-13T09:59:27Z
dc.description	RAILEAN, Tatiana. Analysis of fundamental challenges and risks related to the implementation and application of national public sector accounting standards = Analiza problemelor și riscurilor fundamentale, legate de implementarea și aplicarea standartelor naționale de contabilitate pentru sectorul public. În: Strategii şi politici de management în economia contemporană [Resursă electronică]: conf. şt. intern., ediţia a 7-a, 9-10 iunie 2022. Chişinău: ASEM, 2022, pp. 167-171. ISBN 978-9975-147-65-1 (PDF).
dc.description	The current stage of accounting reform in the budgetary sector, characterized by the transition to new international accounting standards, is being studied. The most fundamental problems and risks of the development of budgetary accounting are determined in the context of the transition to new accounting standards. For this, methods of comparison, synthesis, analysis, logical approach, systematic approach, method of analogies are applied. The practice of other countries and the specifics of national accounting are analyzed, based on which a set of recommendations is elaborated in order to avoid the existing problems in the process of carrying out the accounting reform in the budgetary sector. CZU: [657.1:006.322]:336.146(478); JEL: M40, H83, L32.
dc.format	application/pdf
dc.identifier	978-9975-147-65-1 (PDF)
dc.identifier	https://irek.ase.md:443/xmlui/handle/123456789/2363
dc.identifier.uri	https://cris.ase.md/handle/123456789/686
dc.language	other
dc.publisher	ASEM
dc.subject	sectorul bugetar
dc.subject	reforma
dc.subject	conceptul
dc.subject	standarde naționale de contabilitate pentru sectorul public
dc.title	Analysis of fundamental challenges and risks related to the implementation and application of national public sector accounting standards
dc.title	Analiza problemelor și riscurilor fundamentale, legate de implementarea și aplicarea standartelor naționale de contabilitate pentru sectorul public
dc.type	Article
dspace.entity.type	Publication