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Financial auditing and financial reporting for Romanian state-owned companies : modified opinions and observations
Istrate, Costel - In: Journal of accounting & management information systems … 17 (2018) 4, pp. 513-531
Persistent link: https://www.econbiz.de/10011995380
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Impact of IFRS on the accounting numbers of Romanian listed companies
Istrate, Costel - In: Journal of accounting & management information systems … 13 (2014) 3, pp. 466-491
on the accounting figures for the comparative year 2011. Our findings (slight increase of equities, decrease in income … accounting model. …
Persistent link: https://www.econbiz.de/10010526634
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The persistence of the accounting policies after the transition to IFRS of the Romanian listed companies
Istrate, Costel - In: Journal of accounting & management information systems … 14 (2015) 4, pp. 599-626
The study aims to analyse the accounting policies chosen by Romanian listed companies during the mandatory transition … general hypothesis of a continuation of the main accounting policies already in use in the Romanian national accounting, to …
Persistent link: https://www.econbiz.de/10011516297