Comparative Study of Financial Statements in Anglo-Saxon and Romanian Accounting

Nicolae Ecobici

Annals - Economy Series, 2010, vol. 2, 133-148

Abstract: The two accounting systems, the French and Anglo-Saxon, tend to harmonize. We will present the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system. The issues considered are related to the reference period and the shape, structure and content of financial statements.

Keywords: accounting; financial statements; International Accounting Standards Board (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2010:v:2:p:133-148

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