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From the Accounting Treatment Required by the Accounting Regulations Corresponding with European Directives to the Accounting Treatment Required by IFRS - Legislative Steps Taken by Romanian Credit Institutions

Author

Listed:
  • Doroº Alexandra

    ("Drãgan" European University of Lugoj, Faculty of Economic Sciences, Romania,)

Abstract

Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that comply with European directives, as amended, continued with NBR Order no. 13/2008, NBR Order no. 15/2009, NBR Order no. 9/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International Financial Reporting Standards applicable to credit institutions.

Suggested Citation

  • Doroº Alexandra, 2013. "From the Accounting Treatment Required by the Accounting Regulations Corresponding with European Directives to the Accounting Treatment Required by IFRS - Legislative Steps Taken by Romanian Credit In," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1214-1217, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1214-1217
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    File URL: http://stec.univ-ovidius.ro/html/anale/ENG/cuprins%20rezumate/volum2013p1.pdf
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    More about this item

    Keywords

    Accounting; Financial; IFRS; Normalization; Harmonization;
    All these keywords.

    JEL classification:

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

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