Accounting on public institutions, elaborated by Ph.D. Alberta Gisberto and Ph.D. Ileana Nisulescu, is a compact work trying to develop accounting issues related to public institutions, both in terms of accounting and financial and tax. It is addressed to students of economic universities and accountants and internal auditors who are operating in public institutions.
The volume is divided into 10 chapters and reviews the topics of interest to those who study or those who work in public accounting, which develops fund accounting, financing, results, fixed assets, stocks, others, treasury, spending income and financing, accounting and closure works and not least, the off balance sheet, extremely important, because public institutions organize both accrual and budgetary accounting. In this paper are presented international accounting standards in the public sector - IPSAS and national rules and how the latter have been reported to IPSAS sites. Each chapter begins with IPSAS appropriate, then appeal to the Romanian legislation and how it has implemented the requirements of international standards in public accounting organization in Romania. Each chapter is completed with problems and case studies solved which aims to deepen the theoretical problems.
The paper is therefore extremely useful not only to students economists, master, and the following graduate courses in public sector internal auditors and other accounting practitioners.