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: | Maria MANOLESCU, Georgeta PETRE, Alexandra LAZAR |
---|---|
Format: | Article |
Language: | English |
Published: |
Chamber of Financial Auditors of Romania
2021-11-01
|
Series: | Audit Financiar |
Subjects: | |
Online Access: | http://revista.cafr.ro/temp/Article_9681.pdf |
Similar Items
-
Comparative Study at European Level on the Criteria that Determine the Obligation to Audit the Financial Statements and the Organizational Structure of the Statutory Audit Oversight Body
Published: (2019-11-01) -
FINANCIAL AUDIT AND FINANCIAL REPORTING UNDER IFRS IN THE CONTEXT OF CORONAVIRUS
by: MARTA TACHE, et al.
Published: (2020-12-01) -
The Impact of IFRS Adoption on Audit Fees and Audit Quality
Published: (2020-04-01) -
PROFESSIONAL JUDGEMENT. THE KEY TO A SUCCESSFUL AUDIT
by: Anca Oana CHIȘ, et al.
Published: (2014-11-01) -
AUDIT FEATURES OF THE FIRST IFRS FINANCIAL STATEMENTS
by: A. Lyubenko, et al.
Published: (2022-03-01)