出版社："Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences
摘要：This study aims to investigate the perceptions of professional accountants on the costs, benefits and implications of applying IFRS in Romania. The main results show that the benefits of implementing IFRS is ensuring greater transparency and comparability of financial information. In terms of costs, most respondents felt that the main costs is related to staff training, this being one of the factors that have caused difficulties in implementing IFRS. Regarding the quality of financial information after the adoption of standards, we conclude that it will improve considerably.
关键词：International Financial Reporting Standards; benefits; costs; implications; professional accountants
