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 …

, chapter summaries and complex cases in each of the eleven chapters. With the International Financial Reporting Standards (IFRS … of Accounting in the Department of Accounting and Audit at the Bucharest University of Economic Studies (ASE), Romania … financial reporting based on IFRS, auditing, financial instruments, performance systems in specific industries, etc. She is a …

to IFRS in their individual accounts (starting with 2012). Following particularly Kvaal and Nobes (2010), we propose the … the extent that they are compliant with IFRS. The data collected for about 80 firms allow us to conclude that this general …

, chapter summaries and complex cases in each of the eleven chapters. With the International Financial Reporting Standards (IFRS …