IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

International Accounting Standards on Business Combinations and Their Implementation in the Accounting in Romania

  • Iuliana Cenar

    ()

    (1 December 1918 University)

  • Letitia Maria Isac

    ()

    (1 December 1918 University)

Registered author(s):

    The purpose of this paper is to outline the specifics of an operation less applicable in our country, namely business combination. After formulating several views on the necessity of applying IFRS in Romanian accounting environment, there were highlighted the imperfections shown by the old international accounting norm that governed this type of transaction and the solutions offered by IFRS 3 for these imperfections. The study was divided into two approaches: a conceptual one, of deepening the realization methods and the accounting treatment prescribed by IFRS 3 for business combinations and a pragmatic one, of simulating an operation of combination for the two resident entities.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.orizonturi.ucdc.ro/arhiva/2013_KHE_PDF_Vol_5_SI_1/KHE_Vol_5_SIss_1_92to100.pdf
    Download Restriction: no

    File URL: http://www.orizonturi.ucdc.ro/arhiva/2013_KHE_PDF_Vol_5_SI_1/KHE_Vol_5_SIss_1_92to100.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): 5 (2013)
    Issue (Month): Special 1 (December)
    Pages: 92-100

    as
    in new window

    Handle: RePEc:khe:journl:v:5:y:2013:i:1:p:92-100
    Contact details of provider: Postal: Splaiul Unirii nr. 176, sector 4, Bucuresti
    Phone: 0040213308460
    Web page: http://fbc.ucdc.ro/Email:


    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:khe:journl:v:5:y:2013:i:1:p:92-100. 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 you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.