INFLUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON AN ENTITY’S FINANCIAL STATUS AND PERFORMANCE

Dorina Lu?a ()
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Dorina Lu?a: ”Constantin Brancoveanu” University of Pitesti, Romania

Contemporary Economy Journal, 2019, vol. 4, issue 3, 6-12

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 a 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.

Keywords: accounting regulations; IAS; financial status; performance; assets; impairment (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:brc:brccej:v:4:y:2019:i:3:p:6-12

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