Quality of Financial Reporting in the Context of the Adoption of IFRS

Onica Mihaela-Cristina
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Onica Mihaela-Cristina: Dunarea de Jos University of Galati, Romania

Risk in Contemporary Economy, 2020, 256-263

Abstract: The application of IFRS in an economic entity’s accounting imposes the paying of special attention to not necessarily the similarities but most importantly to the differences which appear between the national referential and the IASB one. As regards the financial position of the entity, we may say that, more or less, all standards influence it, but some impose differences which must be mentioned.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fserec:y:2020:p:256-263

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