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Changes In Prior Period Errors

Author

Listed:
  • Alina Pietraru

    (“Constantin Brâncoveanu” University of Pitesti)

  • Dorina Luţă

    (“Constantin Brâncoveanu” University of Pitesti)

Abstract

In 2007, in Romania is continued the gradual implementation of the International Financial Reporting Standards which includes: the IFRS, the IAS and their Interpretation as approved by European Union, translated and published in Romanian. The financial statement must achieve one major purpose that is to provide information about the financial position, financial performance and changes in financial position of that entity. In this context, the accounting policy elaborated and assumed by the management of the entity must offer an information that is relevant and reliable for a wide range of users.

Suggested Citation

  • Alina Pietraru & Dorina Luţă, 2007. "Changes In Prior Period Errors," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 6(6(511)(su), pages 215-218, June.
    • Handle: RePEc:agr:journl:v:6(511)(supplement)(vol2):y:2007:i:6(511)(supplement)(vol2):p:215-218
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