literature review and job-offer analysis, we investigate the existence of corporate social responsibility practices in Romania … increasing extent in Romania. Romanian accountants are increasingly called to transpose the general framework of CSR, which is … actions regarding environmental and social implications, but this is very rare in Romania. We suggest the Romanian higher and …

The accession of Romania to EU – in 2007 - confirmed the mandatory application IFRS in the consolidated financial … statements of Romanian listed companies. From 2012, the application of IFRS is extended to the separate financial statements of … the listed companies. Applying the Gray index of comparability, we attempt to measure the impact of the transition to IFRS …

of Romania. We identified that respondents are aware of the benefits of IFRS application, 79.6% of indicating that the … their individual financial statements in conformity with IFRS by restating the information prepared in compliance with … national regulations. Moreover, starting 1st January 2013, these companies are applying IFRS as the basis of accounting. A …

In order to join the European Union, Romania, as well as the other member countries, must accomplish certain criteria …

to IFRS in their individual accounts (starting with 2012). Following particularly Kvaal and Nobes (2010), we propose the … the extent that they are compliant with IFRS. The data collected for about 80 firms allow us to conclude that this general …