首页    期刊浏览 2024年11月13日 星期三
登录注册

文章基本信息

  • 标题:THE IAS/IFRS STANDARDS SYSTEM BETWEEN HARMONIZATION AND DEFORMITY
  • 本地全文:下载
  • 作者:Hlaciuc Elena ; Socoliuc Marian ; Mates Dorel
  • 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:2010
  • 卷号:XIX
  • 期号:02
  • 页码:868-868–874
  • 出版社:University of Oradea
  • 摘要:

    The development of competition, the globalization and the growth and integration of the capital markets require comparable accounting information based on superior- quality standards, an accounting information to consolidate and not to obstruct the global efficiency of the market .The obligatory adoption of the current IAS/IFRS norms for the creation of the financial statements of the European companies- and especially of the listed ones- are a necessary step for the full integration of the financial markets of EU member state.

    The 4th and 7th CE directives contributed to the harmonization of the base accounting information of the stock companies, determining a general improvement of the European accounting norms quality, and this due to the greater comparability of the companies’ account, which eased the activity of the trans-border companies

  • 关键词:IAS/IFRS norm, accounting information, deformity.
国家哲学社会科学文献中心版权所有