Simultaneously with the globalization of economies, it was necessary the adoption and implementation of international accounting standards for the public sector also. In 1996 a set of accounting standards for public sector entities was developed, namely International Public Sector Accounting Standards (IPSAS). After 31st July 1998, 32 IPSAS standards, mostly inspired by IASs, centered on model and engagement-based accounting, were issued. IPSAS 1 – Presentation of financial statements relating to the place of intangible assets, inventories and personnel expenses in the content and format of the financial statements is applied to all general purpose financial statements realized under accrual accounting. The IPSAS 12 – Inventory objective is to state the stock accounting treatment. The IPSAS 25 objective – Employee benefits is to state the employee benefits from an accounting perspective.
Hydatiosis due to Echinococcus granulosus is an endemic parasitic zoonosis characterized by worldwide distribution. The most commonly involved anatomical locations are the liver and lung. The autors present a 12-year-old patient with a giant hepatic echinococcus cyst misdiagnosed as an abdominal malignancy during formal investigation. The patient was admitted to the hospital complaining for abdominal pain and with an important abdominal distention. Abdominal computed tomography revealed a giant abdominal mass: 23/21 cm, resembling a tumor, adherent to the liver edges and parietal peritoneum. The patient was taken into operation, and an a giant liver hydatid cyst was removed despite the radiological findings and the preoperative clinical suspicion.