The accession of Romania to EU – in 2007 - confirmed the mandatory application IFRS in the consolidated financial … on the accounting figures for the comparative year 2011. Our findings (slight increase of equities, decrease in income … accounting model. …

The study aims to analyse the accounting policies chosen by Romanian listed companies during the mandatory transition … general hypothesis of a continuation of the main accounting policies already in use in the Romanian national accounting, to …

of Accounting in the Department of Accounting and Audit at the Bucharest University of Economic Studies (ASE), Romania …: Accounting Process and the transaction analysis -- Chapter 5: Inventories -- Chapter 6: Non-current assets -- Chapter 7 …This book covers the principles, concepts, techniques and practical tools of financial accounting in supporting overall …

This book covers the principles, concepts, techniques and practical tools of financial accounting in supporting overall … cultural challenges and will be of interest to students and academics of financial accounting. …

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …