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

  • Raluca Valeria RATIU

    (Babeș-Bolyai University)

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    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.

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    File URL: http://www.revistadestatistica.ro/suplimente/2012/4/srrs4_2012a37.pdf
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    Article provided by Romanian Statistical Review in its journal Romanian Statistical Review Supplement.

    Volume (Year): 60 (2012)
    Issue (Month): 4 (November)
    Pages: 249-258

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    Handle: RePEc:rsr:supplm:v:60:y:2012:i:4:p:249-258
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    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, November.
    2. 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.
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