期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：Currently,cross-border business operations are current currency and capital markets know no territorial limits. Standardization and harmonization have imposed an uniformity of accounting terms in national and international regulations. In this context,it makes direct reference to the accounting rules comply with the European Directives and International Financial Reporting Standards (IAS/IFRS),which are submitted to the first two fundamental concepts: performance and financial position,and on the other hand,investor,the main user of accounting information about their evolution. This article aims to evoke the current diversity of accounting systems and consequences of IFRS adoption might have to obtain understandable,reliable,relevant and comparable accounting information. This follows if IFRS has positive or negative effects,if represents a solution or an impediment for financial reporting.
