Narrow search
Showing 1 - 4 of 4
Cover Image
Considerations Regarding The European System of National and Regional Accounts – ESA 1995
Bãltãre?u Camelia - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1097-1101
European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed …
Persistent link: https://www.econbiz.de/10010926031
Cover Image
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
Cover Image
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
Cover Image
Evolution and Tendencies Concerning the Romanian Insurance Accounting
Mihaela, Botea Elena; Nicoleta, Sahlian Daniela - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1451-1456
). Insurances and accounting have evolved simultaneously. This thesis points out the most important moments in their evolution …, globally and locally. Nowadays, accounting has developed a new, specialized branch dedicated to insurance – actuarial … accounting. In Romania, this branch adopted the IAS/IFRS. …
Persistent link: https://www.econbiz.de/10008854945