EFFECTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS CONCERNING THE FINANCIAL CONTROL

Gheorghe Morosan
Additional contact information
Gheorghe Morosan: Stefan cel Mare University of Suceava, Romania

EcoForum, 2014, vol. 3, issue 1, 11

Abstract: The purpose of this paper is to present the "normalization accounting practices" specific anglo-saxon countries, it is devoid of normative reference systems being influenced by operational practice. Accounting rules that define economic evaluation procedures for recording and best practices resulting from active and fully recognized by professional accountants that are encoded by authoritative professional bodies, respecting the best financial and economic doctrines. Yet another object of the work is to show the effects of international standards of financial reporting on financial audit and financial control then the accountant.

Keywords: accounting principles; internal control system; financial control; IFRS; Romania. (search for similar items in EconPapers)
Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://ecoforumjournal.ro/index.php/eco/article/download/47/59 (application/pdf)

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:scm:ecofrm:v:3:y:2014:i:1:p:11

Access Statistics for this article

EcoForum is currently edited by Association of Educational and Cultural Cooperation Suceava

More articles in EcoForum from "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department. Contact information at EDIRC.
Bibliographic data for series maintained by Iulian Condratov ().