Search Results - subject:"Accounting convergence"

An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes

Buculescu (Costica), Maria Madalina; Velicescu, Bogdan … - In: Journal of Accounting and Management Information … 13 (2014) 4, pp. 774-799

This paper aims a comparative analysis between IFRS for SMEs and Romanian national accounting regulations concerning measurement of formal convergence level of definitions, treatment and policies of Property, Plant and Equipment (PPE) and highlighting main national fiscal rules related. With the...

Persistent link: https://www.econbiz.de/10015195950

An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes

Buculescu, Maria Madalina; Velicescu, Bogdan Nicolae - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 774-799

Persistent link: https://www.econbiz.de/10011103276

An analysis of the convergence level of tangible assets (PPE) according to Romanian national accounting regulation and IFRS for SMEs

Buculescu, Maria-Mădălina; Velicescu, Bogdan Nicolae - In: Journal of accounting & management information systems … 13 (2014) 4, pp. 774-799

Persistent link: https://www.econbiz.de/10011311392

Multinational’s Influence in Decision to Adopt IAS/IFRS

Burca, Valentin; Cilan, Teodor-Florin - In: Annals of the University of Petrosani, Economics 13 (2013) 1, pp. 35-48

accounting convergence process depends on the degree of participation, transparency and model of decision adopted in the …

Persistent link: https://www.econbiz.de/10011067068

Bankruptcy Risk in IFRS Era. Case Study on BSE Companies

BURCA, Valentin - In: Economics and Applied Informatics (2013) 3, pp. 61-70

The path of international accounting convergence is, unanimously accepted by all decision makers of the international …

Persistent link: https://www.econbiz.de/10010752752

Harmonization and Convergence – Coordinates of Accounting Globalization

Onica, Mihaela-Cristina - In: Acta Universitatis Danubius. OEconomica (2013) 9(2), pp. 52-64

understanding. Finalizing the accounting convergence process on a world scale envisions the application of an international form of …

Persistent link: https://www.econbiz.de/10010659070

Premises and Obstacles to International Accounting Convergence

Florin-Constantin, Dima - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1064-1068

This article aims to analyse the main aspects of international accounting convergence. Therefore, the issue is the …

Persistent link: https://www.econbiz.de/10010679414

The Economic Global Crisis, the Financial Reporting and the Corporate Governance

Lepadatu, Gheorghe V. - In: International Journal of Academic Research in … 2 (2012) 1, pp. 124-127

Starting from the global nature of the current crisis, we have considered as being necessary to point out its effects on the financial reporting and, implicitly, on the requirements for the corporate governance consolidation in order to ensure the economic and financial stability desired. The...

Persistent link: https://www.econbiz.de/10010706185

CONCEPTUAL DIFFICULTIES AND THE FEASIBILITY OF POLICIES

Liliana, Feleaga; Niculae, Feleaga; Mioara, Vasile Cristina - In: Annals of Faculty of Economics 3 (2008) 1, pp. 1205-1210

revises and modifications regarding the Goodwill accounting treatment. Goodwill in the context of the international accounting … convergence processes. …

Persistent link: https://www.econbiz.de/10008471817

De l'efficacité des mesures de convergence pour préparer la passage aux IAS/IFRS en France

Damak-Ayadi, Salma - Université Paris-Dauphine (Paris IX) - 2007

This research investigates the comparability and convergence of the French standards and the IFRS in 2004 and 2005. First, this paper exposes different strategies about accounting standardisation in presence of the IASB's standards. Based on two criteria's; the degree of implication of public...

Persistent link: https://www.econbiz.de/10010861570