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Accounting Regulations for Goodwill at a National, European and International Level

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  • Raluca Valeria RATIU

    (Babeș-Bolyai University)

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    Abstract

    The main objective of this article is to evaluate the degree of formal harmonization of the Romanian accounting regulations with the International Financial Reporting Standards with regard to goodwill, as it appears in the consolidated financial situations. This study measures the degree of harmonization using the Jaccard Coefficient. The results show that the Romanian regulations are partially compliant with the international regulations.

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    File URL: http://www.revistadestatistica.ro/suplimente/2012/4/srrs4_2012a37.pdf
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    Bibliographic Info

    Article provided by Romanian Statistical Review in its journal Romanian Statistical Review Supplement.

    Volume (Year): 60 (2012)
    Issue (Month): 4 (November)
    Pages: 249-258

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    Handle: RePEc:rsr:supplm:v:60:y:2012:i:4:p:249-258

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    Related research

    Keywords: harmonization; Jaccard coefficient; goodwill;

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    1. Axel Haller, 2002. "Financial accounting developments in the European Union: past events and future prospects," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 153-190.
    2. Apostolos A. Ballas & Despina Skoutela & Christos A. Tzovas, 2010. "The relevance of IFRS to an emerging market: evidence from Greece," Managerial Finance, Emerald Group Publishing, vol. 36(11), pages 931-948, November.
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