2-APPLICATION OF ACCOUNTING PRINCIPLES

Abstract: The article aims to analyze the particularities of applying the general accounting principles to the activities that produce public goods and services and, in this context, the specificity of applying the accounting principles in order to recognize the respective operations on financial-accounting flows related to the public financial system.

          Keywords: accounting of public institutions; information-accounting flows; budgetary credits; consolidated general budget.

2020.2.1-2