Applying IFRS in Romanian Banking System - Limitations and Challenge

Tofãnicã Ramona-Ionela () and Horomnea Emil ()
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Tofãnicã Ramona-Ionela: ,,Alexandru Ioan-Cuza’’ University of Iaºi
Horomnea Emil: ,,Alexandru Ioan-Cuza’’ University of Iaºi

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 2, 1385-1390

Abstract: This paper makes an overview of the literature regarding IFRS application, both globally and in our country, expressing some personal considerations on key financial and accounting domains, which present the biggest challenges in terms of impact on the banks financial situation.

Keywords: IFRS; banking system; challenges; Romania (search for similar items in EconPapers)
JEL-codes: G21 M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1385-1390

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