From the Accounting Treatment Required by the Accounting Regulations Corresponding with European Directives to the Accounting Treatment Required by IFRS - Legislative Steps Taken by Romanian Credit Institutions

Doroº Alexandra ()
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Doroº Alexandra: "Drãgan" European University of Lugoj, Faculty of Economic Sciences, Romania,

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1214-1217

Abstract: Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that comply with European directives, as amended, continued with NBR Order no. 13/2008, NBR Order no. 15/2009, NBR Order no. 9/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International Financial Reporting Standards applicable to credit institutions.

Keywords: Accounting; Financial; IFRS; Normalization; Harmonization (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2013
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