Financial Crisis’ Effects on Financial Reporting

Rotariu Valentin () and Tak Isa ()
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Rotariu Valentin: The Bucharest Academy of Economic Studies, Faculty of Accounting and Informatics Management
Tak Isa: The Bucharest Academy of Economic Studies, Faculty of Accounting and Informatics Management

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 2, 1141-1145

Abstract: Accounting practices are tightly related to the current financial crisis and therefore it can be considered a significant matter which requires to study the measures which were taken by the main regulators, IASB and FASB, which were the effects and which are the most probable modifications to be made in the near future. The article took into consideration all participants, regulators, entities, professionals, in order to have a full and clear picture of what imply the crisis on financial reporting.

Keywords: financial crisis; financial reporting; financial performance; globalization. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xi:y:2011:i:9:p:1141-1145

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