Accounting Regulations for Goodwill at a National, European and International Level

Raluca Valeria Ratiu
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Raluca Valeria Ratiu: Babeș-Bolyai University

Romanian Statistical Review Supplement, 2012, vol. 60, issue 4, 249-258

Abstract: The main objective of this article is to evaluate the degree of formal harmonization of the Romanian accounting regulations with the International Financial Reporting Standards with regard to goodwill, as it appears in the consolidated financial situations. This study measures the degree of harmonization using the Jaccard Coefficient. The results show that the Romanian regulations are partially compliant with the international regulations.

Keywords: harmonization; Jaccard coefficient; goodwill (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:rsr:supplm:v:60:y:2012:i:4:p:249-258

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