Purpose – This paper aims to identify the main inflexion points recorded into development of international accounting standards, case of IAS 38. Design/methodology/approach – The paper takes the form of a conceptual discussion and graphical analysis. The main research method consisted of...

Purpose – It is well known that once regulatory bodies adopt a financial reporting paradigm, it becomes the guiding principle for accounting regulation. This paradigm itself in the field of accounting represents the starting point of the research. The purpose of this paper is to focus on the...

Purpose – Focusing on reporting for financial instruments, the paper tries to capture the role that regulations play within the complex mechanism of capital markets. The outcome of financial reporting represents useful information for decision making. Meanwhile the mechanisms of the capital...

The main objective of this study is to develop and present the evolution of international financial reporting standards from the angle of accounting researches. In order to achieve such objective, we have considered the presentation of examples of the changes recorded in the evolution of...

Purpose This chapter expands the existing literature by examining voluntary intellectual capital disclosure provided by listed Romanian companies in 2010 annual reports. Design/methodology/approach The chapter aims to determine the extent of intellectual capital disclosure within Romanian listed...