Critical Analysis Of Current National Accounting Regulations - Compliance Or Non-Compliance With European Directives
AbstractIn the past five years, the basic national accounting rules (in addition to accounting law) bear the title phrase “in accordance with European Directives”. In a careful analysis of both sets of regulations - National and European - may find that many concepts, definitions, structure, classification and details are entered in the national legislation of international regulations and not European ones. It is the international accounting rules, known by the acronym IAS/IFRS. In addition, in the meanwhile, the European Directives have been amended, but were not taken all the updates made in national regulations. In this study, we plan to analyze in a critical manner, the three sets of regulations - National, European and International - to highlight the compliance or non-compliance with EU rules and interpret option for the European version or internationally.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration in its journal The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration.
Volume (Year): 11 (2011)
Issue (Month): 1(13) (June)
The National Accounting Rules; European Directives; IAS/IFRS; The Compliance or Non-Compliance.;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Liviu Scutariu).
If references are entirely missing, you can add them using this form.