INTERNATIONAL FINANCIAL REPORTING STANDARDS – OVERVIEW OF THEIR ADOPTION AND APPLICATION FOR THE COMPANY

The purpose of this paper is to present a personal vision on some general issues concerning the application of IFRS by companies from Romania. Our references consider the objective, the role and importance of IFRS adoption, as well as the advantages and disadvantages of their application. Appl...

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Bibliographic Details
Main Authors: CARUNTU CONSTANTIN, Mihaela Loredana LĂPĂDUŞI
Format: Article
Language:English
Published: Academica Brâncuşi 2011-06-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2011-02/10_CONSTANTIN_CARUNTU.pdf