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The dynamics of the Romanian financial reporting
Lapteş, Ramona; Popa, Adriana Florina - In: Analele ştiinţifice ale Univerşităţii Alexandru … 60 (2013) 1, pp. 107-125
Persistent link: https://www.econbiz.de/10010391276
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Aspects concerning interim financial reporting in Romania : standards and regulations
Rotilă, Aristiţa - In: Studies and scientific researches / Economics edition / … 20 (2014), pp. 83-93
Persistent link: https://www.econbiz.de/10011339624
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Perceptions of accounting professionals on IFRS application at the individual financial statements: evidence from Romania
Săcărin, Marian; Bunea, Ştefan; Gîrbină, Maria … - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 405-423
For the accounting year 2012 companies whose securities are listed on Bucharest Stock Exchange are required to present … national regulations. Moreover, starting 1st January 2013, these companies are applying IFRS as the basis of accounting. A … the opinion of accounting professionals on this decision. The study surveys 142 accounting professionals who, throughout …
Persistent link: https://www.econbiz.de/10010338852
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The history and the development of the financial reporting specific to the Romanian agriculture
Lapteş, Ramona; Popa, Adriana Florina - In: Analele ştiinţifice ale Univerşităţii Alexandru … 57 (2010), pp. 15-28
Persistent link: https://www.econbiz.de/10008938371
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The advantages and the limits of implementing the simplified accounting system in Romania
Lapteş, Ramona; Popa, Adriana Florina - In: Analele ştiinţifice ale Univerşităţii Alexandru … 59 (2012) 1, pp. 67-78
Persistent link: https://www.econbiz.de/10010128474
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International and European in the accounting system of Romania
Turtureanu, Anca Gabriela; Tureac, Cornelia Elena - In: European financial and accounting journal : EFAJ 4 (2009) 4, pp. 50-65
In order to join the European Union, Romania, as well as the other member countries, must accomplish certain criteria … acquis communautaire for the field of the accounting of the corporations: The Fourth Guideline of the Counsel (78/660/EEC …
Persistent link: https://www.econbiz.de/10011459534
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Financial auditing and financial reporting for Romanian state-owned companies : modified opinions and observations
Istrate, Costel - In: Journal of accounting & management information systems … 17 (2018) 4, pp. 513-531
Persistent link: https://www.econbiz.de/10011995380
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Assessment of the relevance of accounting mutations : an analysis from financial statements in Cameroon
Kadouamaï, Souleymanou; Mamoudou, Halidou - In: African journal of accounting, auditing and finance : AJAAF 3 (2014) 1, pp. 67-81
Persistent link: https://www.econbiz.de/10011289521
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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff …
Persistent link: https://www.econbiz.de/10011456356
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Features of intellectual property reflection in accounting and in financial statements
Lapițkaia, Liudmila; Leahovcenco, Alexandru - In: Eastern European journal for regional studies 6 (2020) 1, pp. 102-112
Persistent link: https://www.econbiz.de/10012546992