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

  • Ionel Bostan

    ("Dimitrie Cantemir" Christian University)

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    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.

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    File URL: http://orizonturi.ucdc.ro/arhiva/2010_khe_2_pdf/khe_vol_2_iss_2_28to45.pdf
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    File URL: http://orizonturi.ucdc.ro/arhiva/2010_khe_2_pdf/khe_vol_2_iss_2_28to45.pdf
    Download Restriction: no

    Article provided by Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest in its journal Knowledge Horizons - Economics.

    Volume (Year): 2 (2010)
    Issue (Month): 2 (June)
    Pages: 28-45

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    Handle: RePEc:khe:journl:v:2:y:2010:i:2:p:28-45
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    1. 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.
    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.
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