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Critical Analysis Of National And International Accounting Regulations On Transactions With Business Entities

Author

Listed:
  • Prof. Sorinel Domnisoru, Ph.D

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

  • Lect. Daniel Goagara, Ph.D

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

Abstract

The purpose of this article is to highlight how specific combinations of national entities, viewed through the appropriate accounting regulations, comply or not the information needs required by international accounting bodies, specifying the methods by which it may be achieving greater good convergence in this regard. The manner which these aims are achieved depends largely on the efficiency of financial reports released by the local entities.

Suggested Citation

  • Prof. Sorinel Domnisoru, Ph.D & Lect. Daniel Goagara, Ph.D, 2014. "Critical Analysis Of National And International Accounting Regulations On Transactions With Business Entities," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 43-48, APRIL.
  • Handle: RePEc:aio:rteyej:v:1:y:2014:i:22:p:43-48
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    More about this item

    Keywords

    combination of entities; mergers; acquisitions; international reglementation.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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