مقاله بکارگیری حسابداری تعهدی در بخش عمومی، بهمراه ترجمه و فایل زبان اصلی

ARGUMENTS FOR INTRODUCING ACCRUAL BASED ACCOUNTING IN THE PUBLIC SECTOR Lecturer Cristina BUNEA-BONTAS Ph.D. Professor’s Assistant Mihaela Cosmina PETRE Ph.D. Graduant “Constantin Brancoveanu” University of Pitesti, Romania The Faculty of Management Marketing of Economic Business of Braila   Abstract : From a long time, accounting for public entities has been on a cash basis, with no change until the '80s when it was considered appropriate that these should move clo ...