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Introduction in the Accounting Systems Convergence and Convergence as an Accounting Concept

Author

Listed:
  • Moraru Maria

    (West University of Timiºoara , Faculty of Economics and Business Administration)

Abstract

The financial situations performing and presentation in accordance with the IFRS is practical and take into consideration a large number of problems with which these are confronted when applying the IAS-IFRS precautions. In its content the IAS-IFRS requests are presented on domain of interest, such as presenting the information in financial situations, group situations, elements evaluation and admission in the balance and in the profit and loses account. In March 2001 the International Accounting Standards Board (ISAB), which became a foundation organized after the American organization model of normalization (FASB). The foundation consists of four elements: - trustees meeting - normalization organism, IASB, which takes the harmonization activities from the old international organism (International Accounting Standards Committee: IASC) - an interpretation committee, the international interpretation committee concerning the financial reports (International Financial reporting Interpretations Committee: IFRIC) - a normalization consultative council (International Accounting Standards Advisory Council: IASAC)

Suggested Citation

  • Moraru Maria, 2011. "Introduction in the Accounting Systems Convergence and Convergence as an Accounting Concept," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1408-1413, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1408-1413
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    More about this item

    Keywords

    harmonization; situations; committe; profit.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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