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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Bibliografische gegevens

Hoofdauteurs:	Andrei-Razvan CRISAN, Cristina Silvia NISTOR, Adriana TIRON-TUDOR, Tudor OPRISOR
Formaat:	Artigo
Taal:	Inglês
Gepubliceerd in:	Studia Universitatis Babes-Bolyai 2016-03-01
Reeks:	Studia Universitatis Babeş-Bolyai Negotia
Onderwerpen:	IPSAS, EPSAS, harmonization, index.
Online toegang:	http://193.231.18.162/index.php/subbnegotia/article/view/5127
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