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Adapting Financial Reporting Practices To Ias / Ifrs

Author

Listed:
  • Claudia GRIGORAS-ICHIM

    (“Stefan cel Mare†University of Suceava, 720229, Romania)

Abstract

In economic and financial communication, the common language is represented by accounting rules consenting the process of converting operations related to economic developments in figures (the position of the one who prepares financial reports) and a process of conversion of figures in economic transactions (situation of using financial statements). Therefore it occurs the necessary accounting normalization process, involving a complex of rules set to uniform criteria which are based on the representation and interpretation of the values of the financial reports. These rules, whether general or specific, or may derive from accounting practice can be established through legislation. The paper is presenting the harmonisation process of the national accountings to the international standards, as IAS and IFRS.

Suggested Citation

  • Claudia GRIGORAS-ICHIM, 2016. "Adapting Financial Reporting Practices To Ias / Ifrs," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 5(Special I), pages 1-28, august.
    • Handle: RePEc:scm:ecofrm:v:5:y:2016:i:s:p:28
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    File URL: http://ecoforumjournal.ro/index.php/eco/article/view/608/371
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    References listed on IDEAS

    as
    1. Lucia MOROSAN-DÃNILÃ & Claudia-Elena GRIGORA?-ICHIM, 2015. "Analysis Of The Accounting Systems From Romania And Moldova," The USV Annals of Economics and Public Administration, Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 15(special), pages 162-167, June.
    Full references (including those not matched with items on IDEAS)

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