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Continuous Improvements Of The International Financial Reporting Standards Concerning Equities

Author

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  • Gheorghe Lepadatu

Abstract

Equity, less discussed in the literature in Romania, and the International Financial Reporting Standards (IFRS) are essential to initiate and conduct any financial or economic activity, i.e., a prerequisite for the establishment of an entity and their sustainable existence. In this context, it may be pointed out that attention is fully justified that theoreticians, practitioners and external users—especially existing and prospective investors, rightly called privileged users—pay attention to the equity accounting information in respect of quality and reliability.

Suggested Citation

  • Gheorghe Lepadatu, 2017. "Continuous Improvements Of The International Financial Reporting Standards Concerning Equities," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(1), pages 6-13, March.
    • Handle: RePEc:khe:journl:v:9:y:2017:i:1:p:6-13
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    File URL: http://orizonturi.ucdc.ro/arhiva/khe-vol9-nr1-2017/1.%20CONTINUOUS%20IMPROVEMENTS%20OF%20THE%20INTERNATIONAL%20FINANCIAL%20REPORTING%20STANDARDS.pdf
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    More about this item

    Keywords

    IAS∕IFRS; equity; accounting information; quality/credibility;
    All these keywords.

    JEL classification:

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

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