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

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cris.sourceIdoai:irek.ase.md:123456789/2449
dc.creatorRailean, Tatiana
dc.date2023-03-01T08:39:05Z
dc.date2023-03-01T08:39:05Z
dc.date2022-08
dc.date.accessioned2023-11-13T10:23:16Z
dc.date.available2023-11-13T10:23:16Z
dc.descriptionRAILEAN, 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).
dc.descriptionRepublic 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
dc.formatapplication/pdf
dc.identifier978-9975-3590-5-4 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2449
dc.identifier.urihttps://cris.ase.md/handle/123456789/3449
dc.languageen
dc.publisherASEM
dc.subjectInternational Public Sector Accounting Standards
dc.subjectbudgetary sector
dc.subjectfinancial reports
dc.subjectbudgetary accounting
dc.titleExamination of methodological aspects regarding the harmonization of budgetary accounting in the context of IPSAS
dc.typeArticle
dspace.entity.typePublication
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