IASB FRAMEWORK REGARDING THE HARMONIZATION OF FINANCIAL STATEMENTS
Accounting harmonization has imposed on a certain stage of economic and social development, as a practical necessity, seeking coordination based on uniform standards of accounting work. The purpose of this paper is to highlight the importance of general accounting framework for harmonization financi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Petrosani
2011-01-01
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| Series: | Annals of the University of Petrosani: Economics |
| Subjects: | |
| Online Access: | http://www.upet.ro/annals/economics/pdf/2011/part4/Bran(Stan)-Margarit(Stanescu)-Eftene.pdf |
| _version_ | 1818691612264366080 |
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| author | NICOLETA-CORNELIA BRAN (STAN) SORINA-GEANINA MĂRGĂRIT (STĂNESCU) NICOLETA EFTENE |
| author_facet | NICOLETA-CORNELIA BRAN (STAN) SORINA-GEANINA MĂRGĂRIT (STĂNESCU) NICOLETA EFTENE |
| author_sort | NICOLETA-CORNELIA BRAN (STAN) |
| collection | DOAJ |
| description | Accounting harmonization has imposed on a certain stage of economic and social development, as a practical necessity, seeking coordination based on uniform standards of accounting work. The purpose of this paper is to highlight the importance of general accounting framework for harmonization financial statements aiming to be a starting point for research, without exhausting the subject. The main source of information used to achieve this paper was a preliminary documentation in order to understand theoretical concept regarding the demarcation of the harmonization concept. |
| first_indexed | 2024-12-17T12:44:40Z |
| format | Article |
| id | doaj.art-f569e4327862453a829a496e18beeb4a |
| institution | Directory Open Access Journal |
| issn | 1582-5949 2247-8620 |
| language | English |
| last_indexed | 2024-12-17T12:44:40Z |
| publishDate | 2011-01-01 |
| publisher | University of Petrosani |
| record_format | Article |
| series | Annals of the University of Petrosani: Economics |
| spelling | doaj.art-f569e4327862453a829a496e18beeb4a2022-12-21T21:47:48ZengUniversity of PetrosaniAnnals of the University of Petrosani: Economics1582-59492247-86202011-01-01XI45360IASB FRAMEWORK REGARDING THE HARMONIZATION OF FINANCIAL STATEMENTSNICOLETA-CORNELIA BRAN (STAN)SORINA-GEANINA MĂRGĂRIT (STĂNESCU)NICOLETA EFTENEAccounting harmonization has imposed on a certain stage of economic and social development, as a practical necessity, seeking coordination based on uniform standards of accounting work. The purpose of this paper is to highlight the importance of general accounting framework for harmonization financial statements aiming to be a starting point for research, without exhausting the subject. The main source of information used to achieve this paper was a preliminary documentation in order to understand theoretical concept regarding the demarcation of the harmonization concept.http://www.upet.ro/annals/economics/pdf/2011/part4/Bran(Stan)-Margarit(Stanescu)-Eftene.pdfharmonizationfinancial statementsinternational accounting standardsIASBnormalization |
| spellingShingle | NICOLETA-CORNELIA BRAN (STAN) SORINA-GEANINA MĂRGĂRIT (STĂNESCU) NICOLETA EFTENE IASB FRAMEWORK REGARDING THE HARMONIZATION OF FINANCIAL STATEMENTS Annals of the University of Petrosani: Economics harmonization financial statements international accounting standards IASB normalization |
| title | IASB FRAMEWORK REGARDING THE HARMONIZATION OF FINANCIAL STATEMENTS |
| title_full | IASB FRAMEWORK REGARDING THE HARMONIZATION OF FINANCIAL STATEMENTS |
| title_fullStr | IASB FRAMEWORK REGARDING THE HARMONIZATION OF FINANCIAL STATEMENTS |
| title_full_unstemmed | IASB FRAMEWORK REGARDING THE HARMONIZATION OF FINANCIAL STATEMENTS |
| title_short | IASB FRAMEWORK REGARDING THE HARMONIZATION OF FINANCIAL STATEMENTS |
| title_sort | iasb framework regarding the harmonization of financial statements |
| topic | harmonization financial statements international accounting standards IASB normalization |
| url | http://www.upet.ro/annals/economics/pdf/2011/part4/Bran(Stan)-Margarit(Stanescu)-Eftene.pdf |
| work_keys_str_mv | AT nicoletacorneliabranstan iasbframeworkregardingtheharmonizationoffinancialstatements AT sorinageaninamargaritstanescu iasbframeworkregardingtheharmonizationoffinancialstatements AT nicoletaeftene iasbframeworkregardingtheharmonizationoffinancialstatements |