In a time when the progress of informatics, of information technologies and of means of communication generate an information explosion in all areas, including the financial-accounting area, identifying an accounting system for investigation and which allows having something to say is a pretty difficult task. Subjects regarding internationalization, accounting standardization, institutional, administrative and accounting reform in the public sector have passed through the pen of those who are concerned by the science and art of the abstract representation of the economic reality. This is the background behind the decision to choose this subject: accounting policies and treatments of contingent assets and liabilities in public institutions.