IMPACT DES IFRS SUR LES CHIFFRES COMPTABLES DES ENTITES ROUMAINES COTEES

Costel Istrate

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Abstract: The accession of Romania to EU confirmed the mandatory application IFRS in the consolidated financial statements of Romanian listed companies. From 2012, the application of IFRS is extended to the statutory financial statements of the listed companies. Applying the Gray index of comparability, we attempt to measure the impact of the transition to IFRS on the accounting figures for the comparative year 2011. Our findings (slight increase of equities, decrease in income, ROA, ROE, ROS, increase in leverage) suggests that the impact of IFRS on Romanian companies is not always in the same direction as the changes that occurs in countries that belong to the continental European accounting model.

Keywords: IFRS impact; Gray index of comparability; European accounting system; equities; net income; impact des IFRS; indice de Gray; système comptable continental; capitaux propres; résultat (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899396
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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