НОВИ МОМЕНТИ, СВЪРЗАНИ С ОЦЕНЯВАНЕ НА АКТИВИТЕ И ПАСИВИТЕ В ОТЧЕТНОСТТА НА ПУБЛИЧНИЯ СЕКТОР
NEW ASPECTS RELATED TO THE ASSETS AND LIABILITIES MEASUREMENT IN THЕ PUBLIC SECTOR ACCOUNTING

Author(s): Daniela Georgieva
Subject(s): Public Finances, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: Measurement; Budget organizations; IPSAS
Summary/Abstract: The aim of the paper is to present the main concepts laid down into the draft accounting standard Measurement of the Public Sector Accounting Standards Package, as well as the peculiarities of some the assets and liabilities of the budget organizations measurement bases, namely measurement base for assets Replacement costs and measurement base for liabilities Cost of fulfilment.

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