期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2014
期号：5
页码：5-9
语种：English
出版社：Academica Brâncuşi
摘要：The process of harmonization and convergence of IFRS – U.S.GAAP represents a significant advance in the approach of internationally recognized accounting referential frames,context where the accounting system in our country – undergoing internationalization and Europeanization – also experiences the assimilation of harmonization and convergence products between the two accounting standardizations worldwide.Looking from this perspective,we can say that no nation has the right to be considered superior in accounting,as several steps need to be taken in different countries in order to reach a level of compliance on a global scale – desirable.Because companies have expanded their boundaries and tus increasing the importance of managerial communication and the increasingly deeper globalization of capital markets requires and imposes the global use of a single accounting language,we deemed it useful to conduct a study regarding the main differences between the national accounting regulations and the provisions of the international reference frame on stocks,as the users of information from the financial statements seek to evaluate the profitability of the company in general,but also in terms of its risk of illiquidity,as stocks are an important component of an entity's assets.In this respect,we will address the stocks in terms of the main differences between the national accounting regulations,the provisions of the international reference frame,and the economic and financial indicators – expression of different accounting treatments.
关键词：economic and financial indicators;evaluation methods;accounting treatments;inventories;IAS;cost.
