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Comparative Study Regarding the Legilative Framework of the Financial Reporting in USA and EU

Author

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  • Ionel Bostan

    ("Dimitrie Cantemir" Christian University)

Abstract

The objective of this paper is to present difficulties which may arise from adopting international standards IAS / IFRS in preparing annual financial statements by companies, but also a show what they are technically in accounting. Most problematic issues could reverberate in political level, but very cooperative relationship among countries in the world available now seem to envisage achieving effective convergence as a future closer.

Suggested Citation

  • Ionel Bostan, 2010. "Comparative Study Regarding the Legilative Framework of the Financial Reporting in USA and EU," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(2), pages 28-45, June.
  • Handle: RePEc:khe:journl:v:2:y:2010:i:2:p:28-45
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    References listed on IDEAS

    as
    1. repec:bla:joares:v:31:y:1993:i::p:183-223 is not listed on IDEAS
    2. Collins, Daniel W. & Kothari, S. P., 1989. "An analysis of intertemporal and cross-sectional determinants of earnings response coefficients," Journal of Accounting and Economics, Elsevier, vol. 11(2-3), pages 143-181, July.
    3. repec:bla:joares:v:37:y:1999:i:2:p:353-385 is not listed on IDEAS
    4. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Annual financial statements; financial and economic information; capital diffuse; U.S. market; accounting standards; the European institutional system;

    JEL classification:

    • M13 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - New Firms; Startups

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