The development of the accounting system of the public sector entities at mondial level has focused on taking up the accrual accounting as foundation for the financial reporting and totally or partially giving up the cash accounting. Within this context, by this research, we define the coordinates of the accrual accounting, we analyse the adoption of it as a financial reporting basis into the public sector at international level and also the implications of completing the cash accounting with the accrual accounting into the Romanian public sector. The research takes into consideration a synthesis of the ideas published upon this topic into the professional literature, the regulations issued by the national and international accounting regulators, by accounting bodies.