The Use of the IFRS’s Techniques and Concepts in the Individual Annual Financial Statements of the Dâmboviţa County Companies

Marinela-Daniela Manea (m_manea7@yahoo.com) and Mariana Zamfir (meri.zamfir@yahoo.com)
Additional contact information
Marinela-Daniela Manea: Valahia University of Targoviste
Mariana Zamfir: Valahia University of Targoviste, Romania

Chapter 15 in International Conference « Global interferences of knowledge society », November 16-17th, 2018, Targoviste, Romania, 2019, vol. 8, pp 151-160 from Editura Lumen

Abstract: After the 1990s, Romania has recorded major changes in the domain of accounting, taking over and adopting models with foreign influences, first of all of French origin, then with Anglo-Saxon influences. In this context, this material aims to analyze the way the accounting policies specific of International Financial Reporting Standards are applied in the individual financial statements of the Dâmboviţa County companies, having for a starting point the reality according to which the provisions of Romanian regulation no. 1802/2014 took over, at least on the level of definitions and concepts, International Financial Reporting Standards elements.

Keywords: The fair value; the future economic benefits; the accounting policies; the individual financial statements; the fixed assets (search for similar items in EconPapers)
JEL-codes: D8 F2 I2 O2 O3 (search for similar items in EconPapers)
Date: 2019
ISBN: 978-1-910129-20-3
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://proceedings.lumenpublishing.com/ojs/index. ... article/view/140/140 (application/pdf)
https://proceedings.lumenpublishing.com/ojs/index. ... ngs/article/view/140 (text/html)

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:lum:prchap:08-15

DOI: 10.18662/lumproc.132

Access Statistics for this chapter

More chapters in Book chapters-LUMEN Proceedings from Editura Lumen
Bibliographic data for series maintained by Antonio Sandu (redactia@edituralumen.net).