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The Accounting Systems of the Main Member States of the EU

Author

Listed:
  • Bostan Ionel
  • Grosu Veronica
  • Iancu Eugenia

    () (Stefan cel Mare University of Suceava, Romania,)

Abstract

The obligation to make financial statements according to the IAS/IFRS allows the European groups, with branches in another European country to reduce costs. In fact, instead of multiplying the editing of the accounting data (the balance sheet according to the local national law and the one according to the group norms), it is possible for them to respect the local norms, publishing only the balance sheet according to the IAS/IFRS. Many of the economical analysts assume that the international comparability of the financial statements heads to using only one set of accounting standards for making the financial statements.

Suggested Citation

  • Bostan Ionel & Grosu Veronica & Iancu Eugenia, 2010. "The Accounting Systems of the Main Member States of the EU," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1441-1444, May.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1441-1444
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    More about this item

    Keywords

    IAS/IFRS; international comparability; local norms; costs; balance sheet;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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