IFRS implementation in Romania Certified Accountants perspective

Stoica Dragos Andrei () and Rogoz Marius Eugen ()
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Stoica Dragos Andrei: Bucharest University of Economic Studies, Bucharest, Romania
Rogoz Marius Eugen: Bucharest University of Economic Studies, Bucharest, Romania

Proceedings of the International Conference on Business Excellence, 2021, vol. 15, issue 1, 759-767

Abstract: This study aims to investigate the opinions of certified accountants in Romania on the implementation of the IAS/IFRS (International Accounting Standards/International Financial Reporting Standards) in an emergent country that has a short to medium experience in adopting and implementing the standards.

Keywords: IAS; IFRS; emerging economy; standards; accounting; certified accountant (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:poicbe:v:15:y:2021:i:1:p:759-767:n:25

DOI: 10.2478/picbe-2021-0071

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