Similar Search Results

HARMONIZATION AND STANDARDIZATION OF THE ACCOUNTING AND ITS FUNCTIONS

ElÅ¼bieta WysÅ‚ocka - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 15-15

The process of harmonization and standardization of the accounting,which has been observed hitherto, is described in … statements according toInternational Financial Reporting Standards. Changes in the accounting haveresulted in the fact that its …

Persistent link: https://www.econbiz.de/10005035724

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

IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON ACCOUNTING PRACTICES HARMONIZATION WITHIN EUROPEAN UNION -PARTICULAR CASE OF INTANGIBLE ASSETS-

Tudor, Adriana Tiron; Dragu, Ioana-Maria - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 18-18

This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which … in five European countries. The results suggest theinfluence of International Financial Reporting Standards on accounting …

Persistent link: https://www.econbiz.de/10008776010