Perceptions of Preparers from Romanian Banks Regarding IFRS Application
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References listed on IDEAS
- Madalina DUMITRU & Daniela Artemisa CALU & Catalina GORGAN & Adriana CALU, 2011. "A Historical Approach of Change in Management Accounting Topics Published in Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(3), pages 375-396, September.
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- Maria Carmen HUIAN, 2015. "Impact Of The Ifrs Adoption On Financial Assets And Liabilities. Empirical Evidence From Bucharest Stock Exchange," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 16, pages 69-90, December.
- Elisabeta Jaba & Ioan-Bogdan Robu & Costel Istrate & Christiana Brigitte Balan & Mihai Roman, 2016. "Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 27-42, June.
- Anisoara Apetri & Camelia Mihalciuc & Oana Iuliana Mihai, 2015. "The Legal Framework For The Implementation Of Ifrs And Their Implications In The Banking System From Romania," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 279-288.
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KeywordsIFRS; financial reporting; banks; accounting basis; national regulations;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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