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The importance of the transition to IFRS for insurance companies in Romania

Author

Listed:
  • Costin A. ISTRATE

    (Bucharest University of Economic Studies, Romania)

  • Dumitru BADEA

    (Bucharest University of Economic Studies, Romania)

Abstract

Despite the ongoing debate on the difficulties of harmonizing national accounting systems from different countries or different areas belonging to national economies and the fact that much of accounting standards is still a dynamic and continuous process improvement in the IASB the adoption of IFRS are included in the new policy for the globalization of the world economy, allowing both external partners (customers, investors and supervisors) and representatives of companies involved in this process (shareholders, managers, analysts) have access to a new category of information with a higher level of quality and transparent.

Suggested Citation

  • Costin A. ISTRATE & Dumitru BADEA, 2015. "The importance of the transition to IFRS for insurance companies in Romania," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(Special(I), pages 9-21.
    • Handle: RePEc:agr:journl:v:xxii:y:2015:i:special(ii):p:9-21
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    Cited by:

    1. Omar M. Alhawtmeh, 2023. "The Impact of IFRS 17 on the Development of Accounting Measurement and Disclosure, in Addition to Improving the Quality of Financial Reports, Considering Compliance with the Requirements of IFRS 4—Jor," Sustainability, MDPI, vol. 15(11), pages 1-26, May.

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