CRITICAL ANALYSIS OF NATIONAL AND INTERNATIONAL ACCOUNTING REGULATIONS ON TRANSACTIONS WITH BUSINESS ENTITIES

Ph.D Prof. Sorinel Domnisoru and Ph.D Lect. Daniel Goagara
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Ph.D Prof. Sorinel Domnisoru: University of Craiova Faculty of Economics and Business Administration Craiova, Romania
Ph.D Lect. Daniel Goagara: University of Craiova Faculty of Economics and Business Administration Craiova, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2014, vol. 1, issue 22, 43-48

Abstract: The purpose of this article is to highlight how specific combinations of national entities, viewed through the appropriate accounting regulations, comply or not the information needs required by international accounting bodies, specifying the methods by which it may be achieving greater good convergence in this regard. The manner which these aims are achieved depends largely on the efficiency of financial reports released by the local entities.

Keywords: combination of entities; mergers; acquisitions; international reglementation. (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2014:i:22:p:43-48

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