IMPLICATIONS REGARDING IMPLEMENTATION OF IAS/IFRS IN THE ROMANIAN ACCOUNTING SYSTEM

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Alice Ţînţă ; Marilena Zuca (2013)
  • Journal: Romanian Economic and Business Review, volume 8, issue 3.1 September, pages 241-249
  • Subject: accounting, fiscal and accounting policies, accounting harmonization, accounting standardization, normalization, accounting standards financial reports.

Implementing international and domestic accounting standards is very difficult. This calls for a discussion referring to the opportunity of adopting standards from other cultures- mentalities deeply rooted into principles- hence the difficulty to implement. Implementing... View more
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