Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets
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- Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean, 2013. "Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-7.
- Diana-Andreea, TRAISTARU, 2014. "The Application Of International Financial Reporting Standards In Romania: Advantages And Main Problems," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 271-277.
- Adela Deaconu & Dan Dacian Cuzdriorean, 2016. "Accounting and the state in post-communist Romania," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 5(1), pages 59-93.
- Nadia ALBU & Ioana PALARIE, 2016. "Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 634-634, June.
- Ioan Alin HOGMAN & Ioan INIªCONI & Ion DINU, 2014. "Empirical study regarding the impact of IFRS standard implementation in Romania. Costs incurred by adopting the IFRS provisions," Alma Mater University journal, Alma Mater University jornal of Sibiu, vol. 7(2), pages 45-54, November.
- repec:clj:noecrw:v:1:y:2017:i:1:p:174-178 is not listed on IDEAS
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Keywordsaccounting vs. taxation; RAS vs. IFRS; depreciation; revaluation;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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