Comparative Study Regarding the Legilative Framework of the Financial Reporting in USA and EU
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.
Volume (Year): 2 (2010)
Issue (Month): 2 (June)
|Contact details of provider:|| Postal: |
Web page: http://fbc.ucdc.ro/
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
- 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.
When requesting a correction, please mention this item's handle: RePEc:khe:journl:v:2:y:2010:i:2:p:28-45. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Adi Sava)
If references are entirely missing, you can add them using this form.