Comparative Study Regarding the Legilative Framework of the Financial Reporting in USA and EU

The objective of this paper is to present difficulties which may arise from adopting international standards IAS / IFRS in preparing annual financial statements by companies, but also a show what they are technically in accounting. Most problematic issues could reverberate in political level, but very cooperative relationship among countries in the world available now seem to envisage achieving effective convergence as a future closer.

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Year of publication:	2010
Authors:	Bostan, Ionel
Published in:	Knowledge Horizons - Economics. - Facultatea de Finante, Banci si Contabilitate. - Vol. 2.2010, 2, p. 28-45
Publisher:	Facultatea de Finante, Banci si Contabilitate
Subject:	Annual financial statements \| financial and economic information \| capital diffuse \| U.S. market \| accounting standards \| the European institutional system

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Extent:	application/pdf text/html
Type of publication:	Article
Classification:	M13 - Entrepreneurship
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010691610