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 …

Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of … financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting … Standards (IFRSs) still permit choices in accounting treatment of similar transactions and events. This paper examines the …

The study aims to analyse the accounting policies chosen by Romanian listed companies during the mandatory transition … to IFRS in their individual accounts (starting with 2012). Following particularly Kvaal and Nobes (2010), we propose the … general hypothesis of a continuation of the main accounting policies already in use in the Romanian national accounting, to …

different regulations, we exclude them from the sample. The results show that the accounting information produced under IFRS is … statements in compliance with the International Financial Reporting Standards (IFRS) since 2005. Having cross …-border comparability and transparency with this uniform accounting system is expected to provide higher accounting quality and value …

of assets (group accounting), using a value relevance approach. We apply the model of Ohlson (1995) for the period 2003 … valuation coefficient than those of firms without such transactions. The Greek accounting standards provide limited recognition … to the IAS / IFRS, which are using fair value for the recognition of financial instruments and internally generated …

with a number of control factors such as the Romanian Accounting Standards (RAS), the International Financial Reporting … Standards (IFRS), the degree of indebtedness or the entities’ field of activity. Quantitative analysis performed through … the accounting income compared to the recognition of economic gains. The presence of disjunctive factors in the analysis …

from Romanian Accounting Standards to International Financial Reporting Standards was compulsory, from 2012, for the … comparison between the mean, the median and the variance of discretionary accruals computed under the two accounting regimes has …