Home Volumul 2 IFRS SIMPLIFICAT PENTRU ÎNTREPRINDERI MICI ŞI MIJLOCII

IFRS SIMPLIFICAT PENTRU ÎNTREPRINDERI MICI ŞI MIJLOCII


Borlea Nicolae Sorin*, Breban Ludovica*, Achim Monica Violeta**
*”Vasile Goldis” Western University Arad Romania, Faculty for Economics
** „Babes-Bolyai” Universiy Cluj-Napoca, Faculty of Economics and Business
Administration
This e-mail address is being protected from spambots. You need JavaScript enabled to view it , ludovicabreban@yahoo.comlicul, This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Abstract
Accounting harmonization with the requirements of the International Accounting Standards
(IAS/IFRS) and with the European Directives is achieved by the implication of professional
institutions as the International Accounting Standards Board (IASB), the International
Federation of Accountants, the Federation of European Accountant Experts and others, the
harmonization being an important challenge for professionals in the field and also for the
business environment. But dealing with that standards and permanent study for achieving
convergence of that standards in order to reflect the real image of an entity is, may be, the
most beautiful part of the accountant profession.
Key-words: Accounting normalization, European directives, consolidated financial
statements, IAS/IFRS, public responsability, general purpose financial statements
JEL Classification: M41

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