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Accounting Regulations for Goodwill at a National, European and International Level

Author

Listed:
  • Raluca Valeria RATIU

    (BabeČ™-Bolyai University)

Abstract

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.

Suggested Citation

  • Raluca Valeria RATIU, 2012. "Accounting Regulations for Goodwill at a National, European and International Level," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(4), pages 249-258, November.
  • Handle: RePEc:rsr:supplm:v:60:y:2012:i:4:p:249-258
    as

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    File URL: http://www.revistadestatistica.ro/suplimente/2012/4/srrs4_2012a37.pdf
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    References listed on IDEAS

    as
    1. Apostolos A. Ballas & Despina Skoutela & Christos A. Tzovas, 2010. "The relevance of IFRS to an emerging market: evidence from Greece," Managerial Finance, Emerald Group Publishing, vol. 36(11), pages 931-948, September.
    2. repec:eee:crpeac:v:20:y:2009:i:5:p:680-699 is not listed on IDEAS
    3. 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.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    harmonization; Jaccard coefficient; goodwill;

    JEL classification:

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

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