Accounting Regulations for Goodwill at a National, European and International Level

The main objective of this article is to evaluate the degree of formal harmonization of the Romanian accounting regulations with the International Financial Reporting Standards with regard to goodwill, as it appears in the consolidated financial situations. This study measures the degree of harmonization using the Jaccard Coefficient. The results show that the Romanian regulations are partially compliant with the international regulations.

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Year of publication:	2012
Authors:	RATIU, Raluca Valeria
Published in:	Romanian Statistical Review Supplement. - Institutul National de Statistica şi Studii Economice (INSSE). - Vol. 60.2012, 4, p. 249-258
Publisher:	Institutul National de Statistica şi Studii Economice (INSSE)
Subject:	harmonization \| Jaccard coefficient \| goodwill

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Extent:	application/pdf
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

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