期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2014
卷号：14
期号：2
语种：English
出版社：Ovidius University Press
摘要：The objectives of this article are to analyze the judgment and implications of accounting,legal and tax resulting from the application of International Financial Reporting Standards to listed entities in the capital market,resulting from the restatement of financial statements for the last three years as the divergence between national [1] and international rule. Thus,this article aims to present a practical example of restatement of equity and to analyze the impact of tax,legal and accounting. Application of IAS 29 is limited because Romanian economy ceases to be hyperinflationary economy after 31.12.2003. Professionals accountants must face a new challenge,in which the reasoning of value judgments is a criterion that requires present throughout restatement of assets,liabilities,equity,expenses and income as a basis for comparison to IFRS.
