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L'Experience De La Roumanie Dans L'Application Des Normes Ias/Ifrs

Author

Listed:
  • Mihai Ristea

    (CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest)

  • Ionel Jianu

    (CSCIG - Centre de recherche en comptabilité et informatique de gestion - Académie des études Economiques de Bucarest)

Abstract

The transition to the IAS/IFRS referential represents a complex technical construction that involves significant resources, financial, as well as human, capable to face multiple changes. This article presents the way that the IAS/IFRS were implemented in Romania, by reflecting the multiple changes made in the accounting regulation domain, with the purpose to outline the advantages and disadvantages involved by this implementation. In Romania, in the last 10 years, the transformations and changes in the accounting system followed a direction that aimed, first of all, the harmonization with the European accounting directives and IAS/IFRS (in the past), the conformity with the European directives (in the present) and probably, the conformity with IAS/IFRS (in the future).

Suggested Citation

  • Mihai Ristea & Ionel Jianu, 2009. "L'Experience De La Roumanie Dans L'Application Des Normes Ias/Ifrs," Post-Print halshs-00459361, HAL.
    • Handle: RePEc:hal:journl:halshs-00459361
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459361
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