{"id":13741,"date":"2022-12-19T14:42:45","date_gmt":"2022-12-19T12:42:45","guid":{"rendered":"https:\/\/dev.editura.ase.ro\/editura-ase\/?post_type=product&#038;p=13741"},"modified":"2022-12-21T14:41:43","modified_gmt":"2022-12-21T12:41:43","slug":"contabilitatea-in-institutiile-publice","status":"publish","type":"product","link":"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/contabilitatea-in-institutiile-publice\/","title":{"rendered":"Contabilitatea \u00een institu\u021biile publice"},"content":{"rendered":"<p>Contabilitatea \u00een institu\u021biile publice este o lucrare compact\u0103, elaborata de prof. univ. dr. Alberta Gisberto \u0219i de prof. univ. dr. Ileana Ni\u0219ulescu, care \u00eencearc\u0103 s\u0103 dezvolte problematica legat\u0103 de contabilitatea institu\u021biilor publice, at\u00e2t din punct de vedere contabil, c\u00e2t \u0219i financiar \u0219i fiscal. Aceasta se adreseaz\u0103 at\u00e2t studen\u021bilor facult\u0103\u021bilor economice, c\u00e2t \u0219i contabililor \u0219i auditorilor interni care-\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een institu\u021biile publice.<\/p>\n<p>Lucrarea este structurat\u0103 pe 10 capitole \u0219i trece \u00een revist\u0103 tematica de interes pentru cei care studiaz\u0103 sau cei care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een domeniul contabilit\u0103\u021bii publice, \u00een care se dezvolt\u0103 contabilitatea fondurilor, finan\u021b\u0103rilor, rezultate, activele fixe, stocuri, ter\u021bi, trezorerie, cheltuieli, venituri \u0219i finan\u021b\u0103ri, lucr\u0103rile de \u00eenchidere contabile \u0219i, nu \u00een ultimul r\u00e2nd, conturile \u00een afara bilan\u021bului, extrem de importante, deoarece institu\u021biile publice organizeaz\u0103 at\u00e2t contabilitatea de angajamente, c\u00e2t \u0219i contabilitatea bugetar\u0103. \u00cen aceast\u0103 lucrare sunt prezentate standardele interna\u021bionale de contabilitate din sectorul public \u2013 IPSAS, precum \u0219i normele na\u021bionale \u0219i modul \u00een care acestea din urm\u0103 s-au raportat la IPSAS-uri. Fiecare capitol debuteaz\u0103 cu\u00a0 IPSAS-urile corespunz\u0103toare, dup\u0103 care se face recurs la legisla\u021bia rom\u00e2neasc\u0103 \u0219i modul \u00een care aceasta a implementat cerin\u021bele standardelor interna\u021bionale \u00een organizarea contabilit\u0103\u021bii \u00een institu\u021biile publice \u00een Rom\u00e2nia. Fiecare capitol este finalizat cu probleme \u0219i studii de caz rezolvate, care-\u0219i propun s\u0103 aprofundeze problemele teoretice prezentate.<\/p>\n<p>Lucrarea\u00a0 este, \u00een consecin\u021b\u0103, extrem\u00a0 de util\u0103\u00a0 nu numai studen\u021bilor economi\u0219ti, masteranzilor, dar \u0219i celor ce urmeaz\u0103 cursuri postuniversitare, auditorilor interni \u00een sectorul public \u0219i altor practicieni de contabilitate.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"_df_book df-lite\" id=\"df_13742\"  _slug=\"contabilitatea-in-institutiile-publice\" data-title=\"contabilitatea-in-institutiile-publice\" wpoptions=\"true\" thumbtype=\"\" ><\/div><script class=\"df-shortcode-script\" nowprocket type=\"application\/javascript\">window.option_df_13742 = {\"outline\":[],\"autoEnableOutline\":\"false\",\"autoEnableThumbnail\":\"false\",\"overwritePDFOutline\":\"false\",\"direction\":\"1\",\"pageSize\":\"0\",\"soundEnable\":\"false\",\"source\":\"https:\\\/\\\/dev.editura.ase.ro\\\/editura-ase\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/2017-GISBERTO-NISULESCU-Contab-inst-publice-CUPRINS.pdf\",\"wpOptions\":\"true\"}; if(window.DFLIP && window.DFLIP.parseBooks){window.DFLIP.parseBooks();}<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Lucrarea este structurat\u0103 pe 10 capitole \u0219i trece \u00een revist\u0103 tematica de interes pentru cei care studiaz\u0103 sau cei care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een domeniul contabilit\u0103\u021bii publice, \u00een care se dezvolt\u0103 contabilitatea fondurilor, finan\u021b\u0103rilor, rezultate, activele fixe, stocuri, ter\u021bi, trezorerie, cheltuieli, venituri \u0219i finan\u021b\u0103ri, lucr\u0103rile de \u00eenchidere contabile \u0219i, nu \u00een ultimul r\u00e2nd, conturile \u00een afara bilan\u021bului, extrem de importante, deoarece institu\u021biile publice organizeaz\u0103 at\u00e2t contabilitatea de angajamente, c\u00e2t \u0219i contabilitatea bugetar\u0103.<\/p>\n","protected":false},"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[901],"product_tag":[],"class_list":["post-13741","product","type-product","status-publish","product_cat-contabilitate-audit","pa_anul-aparitiei-214","pa_book-author-alberta-gisberto","pa_book-author-ileana-nisulescu-ashrafzadeh","first","instock","shipping-taxable","purchasable","product-type-variable"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.6 - 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