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IPSAS versus National Norms on Public Institutions' Own Capitals

Ecobici, Nicolae (2008): IPSAS versus National Norms on Public Institutions' Own Capitals. Forthcoming in: Studia Universitatis Vasile Goldis Arad

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Abstract

In this paper I have compared international standards on accounting for the public sector and those required by national norms on public institutions' own capitals, pointing out both convergences and divergences. Last, but not the least, I have compared IPSAS 1 (applied by public institutions) with IAS 1 (applied by commercial companies).

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