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  • 标题:STANDARDS, RULES OR PRINCIPLES BASED ACCOUNTING REGULATION
  • 本地全文:下载
  • 作者:Popa Dorina Nicoleta Bogdan Victoria Farcaş Mariana
  • 期刊名称:Annals of the University of Oradea : Economic Science
  • 印刷版ISSN:1222-569X
  • 电子版ISSN:1582-5450
  • 出版年度:2009
  • 卷号:XVIII
  • 期号:03
  • 出版社:University of Oradea
  • 摘要:Some approaches in accounting regulation, found by us in the case of some European countries are successful compilations between the Anglo-Saxon regulation model and the European-continental model, as well as others are made up only on the continental model. In essence, each and every model is unique in its own way, however, there are to be noted the elements of originality and innovation found in some countries unlike the others. The approach found in the Estonian model successfully combines the regulation by legislation specific to Europe with the regulation by national standards conceived and inspired according to the international referential specific to the Anglo-Saxon model. This type of „double regulation” is opposable to the „unique type of regulation” met in some countries. Our paper is focused on the contrastive comparative approach, being centered on the recognition of advantages and disadvantages of the regulation elements identified in several European countries.
  • 关键词:accounting regulation, standards, rules, principles, European countries
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