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From the Accounting Treatment Required by the Accounting Regulations Corresponding with European Directives to the Accounting Treatment Required by IFRS - Legislative Steps Taken b...
Alexandra, Doroº - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1214-1217
Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of … entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that …/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International …
Persistent link: https://www.econbiz.de/10010679419
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Impact of XBRL on Financial Reporting in Romania
Florin, Radu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1337-1340
In many fields, the transition to digital support for documents or information in a wider sense, involved only the simple replacing the old paper documents with text files. Normaly, this thing allowed a significant economy of paper, storage and distribution of those documents and, somewhat,...
Persistent link: https://www.econbiz.de/10010679578
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The adoption of IFRS in South Eastern Europe: the case of Greece
Spathis, Charalambos; Georgakopoulou, Eleftheria - In: International Journal of Financial Services Management 2 (2007) 1/2, pp. 50-63
differences between IFRS and the Greek accounting system, which have had a major impact on the conversion to IFRS. Furthermore, it … deals with specific issues related to local accounting practices and IFRS, the issue of enforcing compliance with IFRS and … how this relates to current accounting and audit services. …
Persistent link: https://www.econbiz.de/10010816462
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Accounting for credit risk: are the rules setting the right incentives?
Gebhardt, Gunther - In: International Journal of Financial Services Management 3 (2008) 1, pp. 24-44
patterns of loan loss provisions are, in part, attributable to the rules of accounting for credit risk. It compares the … regimes. The analysis of the accounting rules is combined with an analysis of incentives for under-provisioning and/or over … accounting rules should be changed to require a more comprehensive accounting for expected losses that can be measured reliably …
Persistent link: https://www.econbiz.de/10008580420
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Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation
Sysak, Ella; Slobodian, Volodymyr - In: Accounting and Finance (2012) 4, pp. 30-34
The regulatory and legal framework of the state registration of land lease contracts has been studied. It has been found that imperfection of the land lease contract registration system hinders agricultural enterprises to use the special value added tax regime. The legal practice of dispute...
Persistent link: https://www.econbiz.de/10010633720
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Accounting for credit risk: are the rules setting the right incentives?
Gebhardt, Gunther - In: International Journal of Financial Services Management 3 (2008) 1, pp. 24-44
patterns of loan loss provisions are, in part, attributable to the rules of accounting for credit risk. It compares the … regimes. The analysis of the accounting rules is combined with an analysis of incentives for under-provisioning and/or over … accounting rules should be changed to require a more comprehensive accounting for expected losses that can be measured reliably …
Persistent link: https://www.econbiz.de/10005753797