PRINCIPIILE DE EVALUARE A ELEMENTELOR CONTABILE ÎN INSTITUŢIILE PUBLICE

Abstract

In this article the author discloses the principles of recognition and evaluation of
the accounting elements in institutions from public sector and the necessity to adjust them
to the rules and requirements of International Public Sector Accounting Standards
(IPSAS).
In threshold on accounting reform of evidence in the budgetary system, argumentation
of principles and rational moments of recognition and evaluation of accounting elements
issues aspects of great importance, which should draw special attention to both for the
legislative foundation bases, and their implementation in practice.