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IFRS roadmap or “all road lead to… convergence?”

Author

Listed:
  • Diana DUMITRESCU

    () (FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, WEST UNIVERSITY)

  • Nicolae BOBITAN

    () (FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, WEST UNIVERSITY)

Abstract

During the past several years, the move toward a single set of high quality, globally accepted accounting standards has gained momentum. The survey focused on the existing and proposed IFRS guidelines and its anticipated 2016 IFRS adoption. The data collected supports a contention that the current time-line goals established by the different national boards for accounting standards for adoption of IFRS. Building on literature reviewed, this paper analyzes the IFRS implementation, disputes the viability of the considerate time-line for IFRS adoption and integration. This paper seeks to answer the question: what is the proposed time-line for GAAP-IFRS integration and adoption in the countries involved and it is viable?

Suggested Citation

  • Diana DUMITRESCU & Nicolae BOBITAN, 2012. "IFRS roadmap or “all road lead to… convergence?”," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 675-681, May.
  • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:675-681
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_109.pdf
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    More about this item

    Keywords

    IFRS; GAAP; accounting standards; convergence;

    JEL classification:

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

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