IPSAS IMPLEMENTATION AND PERSPECTIVES FOR EPSAS IMPLEMENTATION AT THE EUROPEAN UNION LOCAL GOVERNMENT LEVELS

Nowadays, the implementation of the IPSAS (International Public Sector Accounting Standards) and the perspectives for EPSAS (European Public Sector Accounting Standards) implementation at the European Union level is a severe problem. The implementation of IPSAS could be the earliest step in the EPS...

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Principais autores:	Andrei-Razvan CRISAN, Cristina Silvia NISTOR, Adriana TIRON-TUDOR, Tudor OPRISOR
Format:	Artigo
Jezik:	Inglês
Izdano:	Studia Universitatis Babes-Bolyai 2016-03-01
Serija:	Studia Universitatis Babeş-Bolyai Negotia
Teme:	IPSAS, EPSAS, harmonization, index.
Online dostop:	http://193.231.18.162:80/index.php/subbnegotia/article/view/5127
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