期刊名称：The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration
印刷版ISSN：2066-575X
出版年度：2008
卷号：8
期号：1(8)
页码：142-146
出版社："Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration
摘要：Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand (necessity). Actually, we are talking about a necessary prerogative for the comparability of the international companies’ performances for the transparency, efficiency and the development of the financial markets across the world. Unifying the accountancy rules and the general use of a common accountancy language constitutes the necessary condition for a homogenious financial information circulation, understandable and transparent, necessary for a higher credibility and a better possibility to compare balances, and most of all that the investor trusts this accountant information document. (the balance sheet). EU = unifies the financial information of the societies at the stock market, for the protection of the investments.
关键词：International Accounting Standards (IAS); International Financial Reporting Standards (IFRS); IASB (International Accounting Standard Board); financial information
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