期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2009
卷号：1
期号：11
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The problem of reporting financial data useful for readers in most of the countries and languages is receiving considerable attention with the implementation of the new financial reporting standards in the United States, Canada, Australia, Europe and Japan. The theoretical model of the new standard forms that would be produced in a particular country and especially for public and world companies will expedite the search and analyses of usefulness of this reporting. The characteristic formulation of IFRS is implemented to obtain a common language in reporting financial data, capable to be interpreted by readers in the same meaning. There are a lot of interferences, convergences and divergences between accounting and financial reporting that still should be resolved for SMEs. Using a comparative method between management accounting in two countries, Canada and Romania, it will be enable to show how IFRS can solve some of those differences
