Accounting Regulations for Goodwill at a National, European and International Level
The main objective of this article is to evaluate the degree of formal harmonization of the Romanian accounting regulations with the International Financial Reporting Standards with regard to goodwill, as it appears in the consolidated financial situations. This study measures the degree of harmonization using the Jaccard Coefficient. The results show that the Romanian regulations are partially compliant with the international regulations.
Volume (Year): 60 (2012)
Issue (Month): 4 (November)
|Contact details of provider:|| Postal: 16 Libertatii Avenue, Sector 5, Bucureşti, Code 70542|
Phone: 004 021 336 2691
Fax: 004 021 3124873
Web page: http://www.revistadestatistica.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.:
- Apostolos A. Ballas, 2010. "The relevance of IFRS to an emerging market: evidence from Greece," Managerial Finance, Emerald Group Publishing, vol. 36(11), pages 931-948, September.
- Axel Haller, 2002. "Financial accounting developments in the European Union: past events and future prospects," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 153-190.
When requesting a correction, please mention this item's handle: RePEc:rsr:supplm:v:60:y:2012:i:4:p:249-258. 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: (Adrian Visoiu)
If references are entirely missing, you can add them using this form.