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The Relevance Of The Application In The Reporting Of Comprehensive Income Of Ifrs

Author

Listed:
  • Victor Munteanu

    (“Dimitrie Cantemir” Christian University, Faculty of Finance, Banks and Accountancy)

  • Monica PetruNa Zamfir (Maaliky)

    (Universitatea “Valahia” Târgoviste,)

  • Cristian Florian Florea

    (Universitatea “Valahia” Târgoviste,)

Abstract

A premise of the normalization accounting, the globalization is characterized by the interaction of financial, material and human resources at international level. It develops and diversifies the transactions produced by economic entities, which influences the opportunity of processing and communication of information. A normalization of the synthesis situation (financial reporting) concerning the comprehensive income which would replace or complete the traditional format of the income statement has become a permanent joint project initiated by IASB and FASB to achieve convergence between the standards of IFRS and USA GAAP.

Suggested Citation

  • Victor Munteanu & Monica PetruNa Zamfir (Maaliky) & Cristian Florian Florea, 2017. "The Relevance Of The Application In The Reporting Of Comprehensive Income Of Ifrs," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 231-241.
    • Handle: RePEc:brc:journl:v:35:y:2017:i:1:p:231-241
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    More about this item

    Keywords

    global result; IFRS; US GAAP; the IASB accounting normalization; fair value;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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