The harmonization of accounting settlements regarding the financial reports in accordance with the European Directives
AbstractRomania’s integration into the European Union raised the necessity of adapting Romania’s accounting settlements to the European Directives and the to the International Financial Reporting Standards, in order to achieve the standardization of working accounting methods. This is accomplished by the transposition into the national legislation of the IVth and of the VIIth Directive of the European Economic Communities settled by the Order of the Minister of Public Finances no 1752/2005 and the continuation of the gradual implementation of International Financial Reporting Standards, settled by the Order of the Minister of Public Finances no 1121/2006.
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 InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 10993.
Date of creation: 2007
Date of revision:
accounting information; International Financial Reporting Standards; annual simplified financial reports; annual consolidated financial reports;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
You can help add them by filling out this form.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ekkehart Schlicht).
If references are entirely missing, you can add them using this form.