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Comparative Financial Statements. Convergence versus Divergence

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  • Nicolae ECOBICI

    (Constantin Brancusi University, Faculty of Economics, Romania)

Abstract

In this paper I compared the Romanian financial statements with the US GAAP financial statements in terms of two criteria: first the reference period and secondly the shape, structure and content of financial statements. Nowadays the two accounting systems, the French and Anglo-Saxon, tend to harmonize. I will present the convergences and the divergences between the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system.

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File URL: http://www.utgjiu.ro/revista/ec/pdf/2010-03/21_NICOLAE_ECOBICI.pdf
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Bibliographic Info

Article provided by Constantin Brancusi University, Faculty of Economics in its journal Constatin Brancusi University of Targu Jiu Annals - Economy Series.

Volume (Year): 3 (2010)
Issue (Month): (November)
Pages: 263-278

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Handle: RePEc:cbu:jrnlec:y:2010:v:3:p:263-278

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Related research

Keywords: accounting systems; IFRS (International Financial Reporting Standards); profit and loss account;

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