Continuous Improvements Of The International Financial Reporting Standards Concerning Equities

Gheorghe Lepadatu ()

Knowledge Horizons - Economics, 2017, vol. 9, issue 1, 6-13

Abstract: Equity, less discussed in the literature in Romania, and the International Financial Reporting Standards (IFRS) are essential to initiate and conduct any financial or economic activity, i.e., a prerequisite for the establishment of an entity and their sustainable existence. In this context, it may be pointed out that attention is fully justified that theoreticians, practitioners and external users—especially existing and prospective investors, rightly called privileged users—pay attention to the equity accounting information in respect of quality and reliability.

Keywords: IAS∕IFRS; equity; accounting information; quality/credibility (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://orizonturi.ucdc.ro/arhiva/khe-vol9-nr1-2017 ... TING%20STANDARDS.pdf (application/pdf)
http://orizonturi.ucdc.ro/arhiva/khe-vol9-nr1-2017 ... TING%20STANDARDS.pdf (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:khe:journl:v:9:y:2017:i:1:p:6-13

Access Statistics for this article

More articles in Knowledge Horizons - Economics from Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest Contact information at EDIRC.
Bibliographic data for series maintained by Adi Sava ().