Convergence or Divergence between National and International View on Tangible Assets - Case Study Romania

Mariana Muresan (), Cristina Silvia Nistor () and Crina Filip ()
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Mariana Muresan: Babes Bolyai University
Cristina Silvia Nistor: Babes Bolyai University
Crina Filip: Babes Bolyai University

Acta Universitatis Danubius. OEconomica, 2013, issue 9(5), 50-60

Abstract: A controversial subject at the present time is the issue of harmonization of accounting both at European level and globally. Although much has been made in bringing the accounting at a uniform level, this request it has not reached yet. A comparative study between the accounting treatment of fixed assets amounted to Romanian national regulations and in accordance with international rules, will bring out the best in show the similarities and differences between the regulations. The rules used for comparison will be OMFP 3055/2009, International Accounting Standard 16 – Tangible Assets and Generally Accepted Accounting Principles 360.

Keywords: tangible assets; comparability degree; IAS/ IFRS; national rules; Romania (search for similar items in EconPapers)
Date: 2013
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