on the accounting figures for the comparative year 2011. Our findings (slight increase of equities, decrease in income … accounting model. …

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 …

For the accounting year 2012 companies whose securities are listed on Bucharest Stock Exchange are required to present … national regulations. Moreover, starting 1st January 2013, these companies are applying IFRS as the basis of accounting. A … the opinion of accounting professionals on this decision. The study surveys 142 accounting professionals who, throughout …