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Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context

Author

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  • Niculina Rosu-Hamzescu

    (Romanian-American University)

Abstract

The International Financial Reporting Standards (IRFS) represents a set of accounting standards, issued by the International Accounting Standards Board (IASB). Many of the standards belonging to the IRFS are commonly known under the name “international accounting standards”. The present paper approaches aspects regarding both the IASB governing and the international accounting standards, focusing on the regulations, resolutions reports and working documents of the European Commission and the Council of Europe, regarding the evolution of the governing for the International Accounting Standards (IAS).

Suggested Citation

  • Niculina Rosu-Hamzescu, 2012. "Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(40), pages 75-82.
    • Handle: RePEc:aio:aucsse:v:1:y:2012:i:40:p:75-82
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    File URL: http://feaa.ucv.ro/AUCSSE/0040v1-011.pdf
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    More about this item

    Keywords

    International Financial Reporting Standards (IFRS); International Accounting Standars; IASB governance; International organizations; Roadmap for convergence and equivalence; Fair value.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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