Search Results - subject:"accounting convergence/harmonization"

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