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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

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

Discussion of "Conservatism, prudence and the IASB's conceptual framework" by Richard Barker (2015)

Tracey, Tracey - In: Accounting and business research : a research quarterly … 45 (2015) 4, pp. 539-542

Persistent link: https://www.econbiz.de/10011412689

The qualitative characteristics of financial information, and managers' accounting decisions : evidence from IFRS policy changes

Nobes, Christopher; Stadler, Christian - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 572-601

Persistent link: https://www.econbiz.de/10011412733

The implications of research on accounting conservatism for accounting standard setting

Mora, Araceli; Walker, Martin - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 620-650

Persistent link: https://www.econbiz.de/10011415011

Special issue: International Accounting Policy Forum

Information for Better Markets Conference <10., 2014, … - 2015

Persistent link: https://www.econbiz.de/10011415237

Framing the Magdalen : sentimental narratives and impression management in charity annual reporting

Evans, Lisa; Pierpoint, Jacqueline - In: Accounting and business research : a research quarterly … 45 (2015) 6/7, pp. 661-690

Persistent link: https://www.econbiz.de/10011415602

The persistence of international accounting differences as measured on transition to IFRS

Hellman, Niclas; Gray, Sidney J.; Morris, Richard D.; … - In: Accounting and business research : a research quarterly … 45 (2015) 2, pp. 166-195

Persistent link: https://www.econbiz.de/10011378722

From compromise to concept? : a review of "other comprehensive income"

Detzen, Dominic - In: Accounting and business research : a research quarterly … 46 (2016) 7, pp. 760-783

Persistent link: https://www.econbiz.de/10011601139

Special issue: International Accounting Policy Forum

Clatworthy, Mark (ed.); Lara, Juan Manuel Garcia (ed.); … - 2016

Persistent link: https://www.econbiz.de/10011578242