The Impact of the Application of IFRS on Reporting the Financial Position

The application of IFRS in an economic entity’s accounting imposes the paying of special attention to not necessarily the similarities but most importantly to the differences which appear between the national referential and the IASB one. As regards the financial position of the entity, we may say that, more or less, all standards influence it, but some impose differences which must be mentioned.

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Year of publication:	2012
Authors:	ONICA, Mihaela-Cristina
Published in:	Risk in Contemporary Economy. - Facultatea de Economie şi Administrarea Afacerilor, ISSN 2067-0532. - 2012, p. 335-340
Publisher:	Facultatea de Economie şi Administrarea Afacerilor
Subject:	financial position SFA \| IAS 37 \| IAS 19 \| fair value \| IFRS 5 \| active noncurrent assets

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

Persistent link: https://www.econbiz.de/10010743170