The Dynamics of the Romanian Financial Reporting
Accounting is the social science that developed and constantly improved in order to meet the information needed for each stage of the society evolution. In its turn, the financial reporting system was frequently reconsidered in order to harmonize the supply and demand for accounting information. The main objective of this study is to create a fresco of the financial reporting system in Romania, during the last two decades, which is intended to highlight the advantages and limitations of different accounting rules with direct impact on the financial communication process. The present situation demonstrates that the National strategy for improving the financial reporting of private economic entities, mostly based on drafting the individual annual financial statements of public interest entities in accordance with IFRS requirements, encountered certain difficulties in the implementation process.
Year of publication: |
2013
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Authors: | Ramona, Lapteş ; Florina, Popa Adriana |
Published in: |
Annals of the Alexandru Ioan Cuza University - Economics. - De Gruyter Open. - Vol. 60.2013, 1, p. 107-125
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Publisher: |
De Gruyter Open |
Saved in:
Online Resource
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