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THE CHOICES BETWEEN FAIR VALUE AND HISTORICAL COST ACCOUNTING FOR NON-CURRENT REAL ASSETS AT LATVIAN, LITHUANIAN AND ESTONIAN LISTED COMPANIES DURING THE REPORTING YEAR OF 2011

Jaunzeme, Justine - In: Theoretical and Applied Economics 3(580)(supplement) (2013) 3(580)(supplement), pp. 109-113

Stock investors require financial statements of listed companies for their investment decision-making. J. Gassen and K. Schwedler (2008) have empirically proved that EU investors who use financial statements prefer reported assets’ fair values over historical costs. The purpose of this study...

Persistent link: https://www.econbiz.de/10010857169

International Accounting Convergences Related to EU Admitance

Feleaga, Liliana; Feleaga, Niculae - In: Theoretical and Applied Economics 3(498) (2006) 3(498), pp. 37-44

accounting systems is the convergence between american and international reference system, followed immediatly more or less by … the convergence between national accounting systems and the international one. Where Romania and its specialists are …

Persistent link: https://www.econbiz.de/10005099707

IAS 41 Agriculture: Fair Value Accounting

Lefter, Viorel; Roman, Aureliana Geta - In: Theoretical and Applied Economics 5(510) (2007) 5(510), pp. 15-22

Issuing this standard that had to be applied for the first time for the financial statements started after 1.01.2003 meant a change of direction from two points of view: on one hand, through IAS 41 was issued for the first time an extensive standard typical for this sector and, on the other...

Persistent link: https://www.econbiz.de/10005581561

Theoretical considerations about implementation of IAS 41 in Romania

FELEAGĂ, Liliana; FELEAGĂ, Niculae; RĂILEANU, Vasile - In: Theoretical and Applied Economics XVIII(2012) (2012) 2(567), pp. 31-38

Although agriculture is an important part of the world economy, accounting in agriculture still has many shortcomings. The adoption of IAS 41 „Agricuture” has tried to improve this situation and increase the comparability of financial statements of entities in the agricultural sector....

Persistent link: https://www.econbiz.de/10009651453

COMPARISON OF THE ACCOUNTING CONCEPT “FAIR VALUE” WITH OTHER ECONOMIC VALUE CONCEPTS

Jaunzeme, Justine - In: Theoretical and Applied Economics 5(558)(supplement) (2011) 5(558)(supplement), pp. 291-297

Fair value is a measurement base found both in International Financial Reporting Standards and in Latvian accounting legislation. For the fair value measurements to be meaningful for financial analysts, consultants and other financial statement users, it is important that the fair value concept...

Persistent link: https://www.econbiz.de/10009291705

Is EMU a triggering factor for convergence or not? Empirical evidence using Phillips and Sul methodology

MIHUȚ, Ioana Sorina - In: Theoretical and Applied Economics 6(595)(supplement) (2014) 6(595)(supplement), pp. 273-285

economies. This lead to the need for what the economists call sustainable convergence, whether we refer to the institutional …, legal, fiscal or monetary framework. This paper aims to investigate to current degree of convergence between the members of … economies. The obtained results confirm the convergence hypothesis between the new member states of the European Union, with …

Persistent link: https://www.econbiz.de/10011004921

ROMANIA ON THE WAY OF EURO ADOPTION

Dumitru, Ionuţ; Jianu, Ionela - In: Theoretical and Applied Economics 3(580)(supplement) (2013) 3(580)(supplement), pp. 431-443

Based on optimal currency area (OCA) criteria, this paper is assessing the real convergence process in Romania from the …. The main conclusion of our paper is the fact that Romania still needs time to progress on the real convergence criteria in …

Persistent link: https://www.econbiz.de/10011004987

Does convergence of incomes still exist among developed economies? Time series evidence in G7 countries

SOLARIN, Sakiru Adebola - In: Theoretical and Applied Economics XVIII(2013) (2013) 12(589), pp. 57-66

In this paper, we examine the presence of convergence of real per capita incomes in G7 countries for the period of 1870 … break(s) are utilised to verify incidence of stochastic convergence, a necessary condition for conditional convergence …, while Carlino and Mills (1993) method is employed to confirm the existence of β-convergence, a sufficient requirement for …

Persistent link: https://www.econbiz.de/10011005004

Controversies in the Debate Regarding Economic Convergence

Stanciu, Marieta; Puiu, Carmen - In: Theoretical and Applied Economics 02(531) (2009) 02(531), pp. 73-78

Countries from Central and Eastern Europe face some specific challenges for poor countries: still fragile institutions, a social cohesion under a lot of pressures, inequalities in rapid growth(1), endemic corruption etc. That is why these countries must prepare public policies that should try to...

Persistent link: https://www.econbiz.de/10005099687

REGIONAL DEVELOPMENT PROGRAM. PRESENT STATE OF ISPA PROGRAM AND PERSPECTIVES FOR ROMANIA

Calinescu, Daniela - In: Theoretical and Applied Economics 11(528)(supplement) (2008) 11(528)(supplement), pp. 72-78

making for regional development, having as goal the unique convergence at European levels, one must take into account the …

Persistent link: https://www.econbiz.de/10005099713