Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors
Through this paper, the authors want to mark the centenary of the accounting profession in our country (1921-2021). They aim to analyze the evolution of financial reporting, at the national level, in the last three decades, parallel to the natural development of the accounting profession and to brin...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2021-11-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: | http://revista.cafr.ro/temp/Article_9681.pdf |
| _version_ | 1818821242380091392 |
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| author | Maria MANOLESCU Georgeta PETRE Alexandra LAZAR |
| author_facet | Maria MANOLESCU Georgeta PETRE Alexandra LAZAR |
| author_sort | Maria MANOLESCU |
| collection | DOAJ |
| description | Through this paper, the authors want to mark the centenary of the accounting profession in our country (1921-2021). They aim to analyze the evolution of financial reporting, at the national level, in the last three decades, parallel to the natural development of the accounting profession and to bring into the spotlights:
- how developments at the national level have kept pace with the ever-changing European and international financial reporting requirements;
- the current challenges for the accounting profession in general and financial auditors, in particular, generated by the frequent and particularly complex changes of international standards in the field, changes generated precisely by the need to strengthen the quality of the information provided by financial reporting;
- the natural steps to be taken to strengthen professional cooperation and collaboration within and in the interest of the accounting profession, to respond effectively to the expectations of all stakeholders in the development of financial reporting. |
| first_indexed | 2024-12-18T23:05:04Z |
| format | Article |
| id | doaj.art-79ed1ad1e23d46cba04e0e1e6d552866 |
| institution | Directory Open Access Journal |
| issn | 1583-5812 1844-8801 |
| language | English |
| last_indexed | 2024-12-18T23:05:04Z |
| publishDate | 2021-11-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-79ed1ad1e23d46cba04e0e1e6d5528662022-12-21T20:48:28ZengChamber of Financial Auditors of RomaniaAudit Financiar1583-58121844-88012021-11-011916470672310.20869/AUDITF/2021/164/023Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial AuditorsMaria MANOLESCU0Georgeta PETREAlexandra LAZAR Bucharest University of Economic Studies, RomaniaThrough this paper, the authors want to mark the centenary of the accounting profession in our country (1921-2021). They aim to analyze the evolution of financial reporting, at the national level, in the last three decades, parallel to the natural development of the accounting profession and to bring into the spotlights: - how developments at the national level have kept pace with the ever-changing European and international financial reporting requirements; - the current challenges for the accounting profession in general and financial auditors, in particular, generated by the frequent and particularly complex changes of international standards in the field, changes generated precisely by the need to strengthen the quality of the information provided by financial reporting; - the natural steps to be taken to strengthen professional cooperation and collaboration within and in the interest of the accounting profession, to respond effectively to the expectations of all stakeholders in the development of financial reporting.http://revista.cafr.ro/temp/Article_9681.pdffinancial reportingaccounting professionifrsprofessional judgementstatutory auditaudit opinion |
| spellingShingle | Maria MANOLESCU Georgeta PETRE Alexandra LAZAR Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors Audit Financiar financial reporting accounting profession ifrs professional judgement statutory audit audit opinion |
| title | Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors |
| title_full | Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors |
| title_fullStr | Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors |
| title_full_unstemmed | Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors |
| title_short | Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors |
| title_sort | valences of financial reporting according to ifrs up to date challenges for financial auditors |
| topic | financial reporting accounting profession ifrs professional judgement statutory audit audit opinion |
| url | http://revista.cafr.ro/temp/Article_9681.pdf |
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