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Responsability Centres Under Ias2/Ifrs

Author

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  • ILCUS Magdalena Alina

    (1 Decembrie 1918 University, Romania)

Abstract

In the last decades, the implementation worldwide of IFRS to a larger extend impacts more and more the financial accounting., Particularly, the requirements of accounting standard for inventory, IAS2, influence not only the external reporting but also the internal one. In this paper, we discuss the impact of IAS2 on the cost accounting system of an entity. In this line of thought, we conclude that the cost accounting, along with its responsibility centres, assists financial accounting in IAS2 implementation.

Suggested Citation

  • ILCUS Magdalena Alina, 2019. "Responsability Centres Under Ias2/Ifrs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 71(2), pages 92-102, September.
    • Handle: RePEc:blg:reveco:v:71:y:2019:i:2:p:92-102
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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/71207ilcus.pdf
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    More about this item

    Keywords

    Responsibility centres; Cost Accounting; Inventories IAS2; Internal Reporting;
    All these keywords.

    JEL classification:

    • F15 - International Economics - - Trade - - - Economic Integration
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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