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Revenue Related To Ordinary Activities According To Ifrs And Romanian Regulations

Author

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  • ECOBICI NICOLAE

    (CONSTANTIN BRANCUSI UNIVERSITY OF TARGU JIU)

Abstract

In this paper I present the differences and similarities between IFRS and Romanian GAAP regarding revenue, respectively between IAS 18 and other standards and MPF Order no. 3055 from 2009. A major problem is the recognition of revenue. In this matter IASB and Minister of Public Finance from Romania have similar, yet some different opinions. For example, IFRS has three revenue standards and four revenue interpretations. In the end I shall debate and investigate the convergence process and the similarities and differences between national and international provisions.

Suggested Citation

  • Ecobici Nicolae, 2014. "Revenue Related To Ordinary Activities According To Ifrs And Romanian Regulations," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 0, pages 487-491, May.
    • Handle: RePEc:cbu:jrnlec:y:2014:v:special:p:487-491
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    References listed on IDEAS

    as
    1. Hennie Van Greuning & Darrel Scott & Simonet Terblanche, . "International Financial Reporting Standards : A Practical Guide, Sixth Edition," World Bank Publications, The World Bank, number 2288, September.
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    Cited by:

    1. Ecobici Nicolae & Dina Ionela-Claudia, 2014. "International Accounting Treatment Regarding Revenue," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 124-128, August.

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    More about this item

    Keywords

    income; revenue; IFRS; GAAP; standards;
    All these keywords.

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