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The Ias/Ifrs Standards System Between Harmonization And Deformity

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Author Info

  • Hlaciuc Elena

    (University Stefan cel Mare Suceava Faculty of Economics and Public Admnistration)

  • Socoliuc Marian

    (University Stefan cel Mare Suceava Faculty of Economic and Public Admnistration)

  • Mates Dorel

    (West University Of Timisoara Faculty of Economics and Business Adminstration)

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    Abstract

    The development of competition, the globalization and the growth and integration of the capital markets require comparable accounting information based on superior- quality standards, an accounting information to consolidate and not to obstruct the global efficiency of the market .The obligatory adoption of the current IAS/IFRS norms for the creation of the financial statements of the European companies- and especially of the listed ones- are a necessary step for the full integration of the financial markets of EU member state. The 4th and 7th CE directives contributed to the harmonization of the base accounting information of the stock companies, determining a general improvement of the European accounting norms quality, and this due to the greater comparability of the companies' account, which eased the activity of the trans-border companies.

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    Bibliographic Info

    Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

    Volume (Year): 1 (2010)
    Issue (Month): 2 (December)
    Pages: 868-874

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    Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:868-874

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    Related research

    Keywords: IAS/IFRS norm; accounting information; deformity.;

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    1. Collins, Daniel W. & Kothari, S. P., 1989. "An analysis of intertemporal and cross-sectional determinants of earnings response coefficients," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 11(2-3), pages 143-181, July.
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