The aim of the present study is to investigate the repercussions of the accounting changeover from the Greek Accounting … Standards (GAS) to the International Accounting Standards (IAS) in relation to the published financial statements of Greek …

The current process of accounting globalization is based mainly on the concept of just value. This concept has been the …

The most recent financial crisis had many effects during the last year. Majority of the existing companies, worldwide …, were harmfully influenced by it. More important, professions and economies were shocked by the crisis. Romania is no …

This paper approaches a frequently discussed subject in the context of the current global economic crisis, namely the … fair value. The accounting concept, which implies that entities – in a different degree from one accounting system to …

For the past decades International Accounting Standards and other Anglo-Saxon standards, for example the American ones …