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- Title
INDIVIDUAL EFFORTS OF IFRS ADOPTION-COMPARISON BETWEEN ROMANIA AND THE UNITED STATES.
- Authors
DOMIL, AURA EMANUELA; ARTENE, ALIN EMANUEL; GENCIA, ADRIAN; SAPLACAN, SILVIU
- Abstract
In recent years, the evolution of accounting normalization at an international level has been marked by increasing efforts on behalf of the IFRS Foundation, met with a wider openness from various domestic accounting regulating bodies. Although the process has entered a stage of rapid success, in comparison with the last decades of the 20th century, the completion of harmonization is still far from reaching an end point. The current paper undertakes a comparison between the United States of America and Romania, as representatives of the Anglo-Saxon and Continental accounting traditions; having the aim of offering a better understanding of the various contextual and inherent difficulties faced by the IFRS conversion process.
- Subjects
INTERNATIONAL Financial Reporting Standards; INTERNATIONAL accounting standards; FINANCIAL statements; ACCOUNTING standards; ACCOUNTING; INTERNATIONAL cooperation
- Publication
Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2016, Vol 18, Issue 2, p183
- ISSN
1453-1410
- Publication type
Article