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Effects Of International Financial Reporting Standards Concerning The Financial Control

Author

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  • Gheorghe MOROSAN

    (Stefan cel Mare University of Suceava, Romania)

Abstract

The purpose of this paper is to present the "normalization accounting practices" specific anglo-saxon countries, it is devoid of normative reference systems being influenced by operational practice. Accounting rules that define economic evaluation procedures for recording and best practices resulting from active and fully recognized by professional accountants that are encoded by authoritative professional bodies, respecting the best financial and economic doctrines. Yet another object of the work is to show the effects of international standards of financial reporting on financial audit and financial control then the accountant.

Suggested Citation

  • Gheorghe MOROSAN, 2014. "Effects Of International Financial Reporting Standards Concerning The Financial Control," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 3(1), pages 1-11, January.
    • Handle: RePEc:scm:ecofrm:v:3:y:2014:i:1:p:11
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    File URL: http://ecoforumjournal.ro/index.php/eco/article/download/47/59
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