PECULIARITIES IN THE ACCOUNTING OF THE PUBLIC INSTITUTIONS? EQUITY CAPITALS

Capitals take into account the sources of formation of the material and monetary means of the public institutions. Equity capitals represent the residual interest of the state or of the administrative-territorial units in the assets of the public institution, after having deducted all debts. As a result, they are considered their own sources of funding at the level of public institutions. The motivation for approaching the topic was given precisely by the importance and necessity of the existence of self-funding sources, in order to ensure the necessary goods for the development and growth of the institutions, in an economic climate of crisis, uncertainty and pandemic. As a result, the aim of the research is to present the structure of equity capitals found at the level of public institutions, both theoretically by treating the components and the funds of the public institutions, of the patrimonial result, of the retained earnings and the revaluation reserves, and practically, by presenting individual studies that customize the approach to this component of the public institutions patrimony.