Search Results - subject:"European Accounting"

André, Paul; Filip, Andrei; Mora, Araceli - In: Accounting in Europe 21 (2024) 3, pp. 239-245

Persistent link: https://www.econbiz.de/10015178154

European accounting : Hopwood vs Brexit on the development of the Spanish accounting academic community within the framework of the European accounting association : editorial

Cañibano, Leandro - In: Spanish journal of finance & accounting : the official … 50 (2021) 3, pp. 269-279

Persistent link: https://www.econbiz.de/10012622843

Impact of IFRS on the accounting numbers of Romanian listed companies

Istrate, Costel - In: Journal of Accounting and Management Information … 13 (2014) 3, pp. 466-491

The accession of Romania to EU – in 2007 - confirmed the mandatory application IFRS in the consolidated financial statements of Romanian listed companies. From 2012, the application of IFRS is extended to the separate financial statements of the listed companies. Applying the Gray index of...

Persistent link: https://www.econbiz.de/10015195860

IMPACT OF IFRS ON THE ACCOUNTING NUMBERS OF ROMANIAN LISTED BANKS

Istrate, Costel - In: The Journal of Accounting and Management (2014) 2, pp. 45-49

The evolutions of the financial reporting for Europeans listed companies lead these companies to adopt International Financial Reporting Standards (IFRS) for their consolidated financial statement since 2005. There are three banks listed at the Bucharest Stock Exchange (BVB), all of them at the...

Persistent link: https://www.econbiz.de/10011124165

Impact of IFRS on the accounting numbers of Romanian listed companies

Istrate, Costel - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 466-491

Persistent link: https://www.econbiz.de/10010933695

The Transition to European Standards Harmonized by Accounting for the Public Sector – Necessity and Perspectives

Manea Marinela – Daniela - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 1, pp. 652-657

In the current sensitive context of the economic crisis, the European Union wishes to adopt a harmonized accounting and reporting frame integrated at a European level – European Public Sector Accounting Standards (EPSAS). The main objective of implementing EPSAS at EU’s level is to reduce...

Persistent link: https://www.econbiz.de/10010940696