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Influence Of International Financial Reporting Standards On An Entity’S Financial Status And Performance

Author

Listed:
  • Dorina LU?A

    (”Constantin Brancoveanu” University of Pitesti, Romania)

Abstract

International Financial Reporting Standards - IFRS aim at harmonizing accounting principles, procedures and treatments used for the preparation and presentation of annual financial statements in order to meet the information needs of all the social partners of an entity. In this article the authors intend to analyze some of the regulations included in a international accounting standard - IAS 2 “Stocks”,- in order to assess how this application influences the presentation of a financial status and the level and method for measuring the performance of entities.

Suggested Citation

  • Dorina LU?A, 2019. "Influence Of International Financial Reporting Standards On An Entity’S Financial Status And Performance," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(3), pages 6-12.
    • Handle: RePEc:brc:brccej:v:4:y:2019:i:3:p:6-12
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    More about this item

    Keywords

    accounting regulations; IAS; financial status; performance; assets; impairment;
    All these keywords.

    JEL classification:

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

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