INFLUENȚA STANDARDELOR INTERNAȚIONALE DE RAPORTARE FINANCIARĂ ASUPRA STATUTULUI FINANCIAR ȘI PERFORMANȚEI ENTITĂȚII
INFLUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON AN ENTITY'S FINANCIAL STATUS AND PERFORMANCE
Author(s): Dorina LuţăSubject(s): Economy
Published by: EDITURA INDEPENDENŢA ECONOMICĂ
Keywords: accounting regulations; IAS; financial status; performance; assets; impairment;
Summary/Abstract: International Financial Reporting Standards - IFRS aim at harmonizing accounting principles, procedures and treatments used for the preparation and presentation of annual financial statements in order to meet the information needs of all the social partners of an entity. In this article the authors intend to analyze some of the regulations included in an international accounting standard - IAS 2 “Stocks”,- in order to assess how this application influences the presentation of a financial status and the level and method for measuring the performance of entities.
Journal: REVISTA ECONOMIA CONTEMPORANĂ
- Issue Year: 4/2019
- Issue No: 3
- Page Range: 6-12
- Page Count: 7
- Language: English