Financial reports in the perspective of Romanian accounting's harmonisation with international accounting standards and European directives

被引：0

作者：

Ileana, Andreica ^{[1
]}

机构：

[1] Univ Agr Sci & Vet Med, Fac Hort, Cluj Napoca 3400, Romania

来源：

Bulletin of the University of Agricultural Science and Veterinary Medicine, Vol 62, 2005: HORTICULTURE | 2005年 / 62卷

关键词：

financial statement; international accounting standards; balance sheet; profit and loss account; the chart of accounts; assets; liabilities; revenues; expenses;

D O I：

暂无

中图分类号：

F3 [农业经济];

学科分类号：

0202 ; 020205 ; 1203 ;

摘要：

Balance Sheet is defined as a "board", that shows the financial statement of the a patrimony at a moment being, statement presented, using momentary units, the level of value of economical goods close related with their financial sources and with obtained result. The account of Profit and Losses shows very clear which is the situation of financial or commercial result of economic company reflected in profit or loss. In fact, the information obtained through data processing of the financial statements, are used for managerial decision making in the field of credit, investment processes etc. In the same time, the external users are informed about the solvability, rentability, liquidity and viability of economical company.

引用

页码：212 / 217

页数：6

共 50 条

[21] EVIDENCE OF NO DIFFERENCE BETWEEN THE VALUES OF DISCRETIONAL ACCRUALS COMPUTED USING THE ROMANIAN ACCOUNTING STANDARDS AND THE INTERNATIONAL FINANCIAL REPORTING STANDARDS
Brad, Laura
Dobre, Florin
Ciobanu, Radu
[J]. PROCEEDINGS OF THE 9TH INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS 2014), 2014, : 556 - 567
[22] Measuring convergence of National Accounting Standards with International Financial Reporting Standards
Fontes, Alexandra
Rodrigues, Lucia Lima
Craig, Russell
[J]. ACCOUNTING FORUM, 2005, 29 (04) : 415 - 436
[23] International Accounting Standards
Burgos Alarcon, Hector
[J]. PANORAMA, 2007, 1 (03) : 65 - 70
[24] The International Accounting Standards
Monge, Pedro
[J]. ACTUALIDAD CONTABLE FACES, 2005, 8 (10): : 35 - 52
[25] THE HARMONIZATION OF THE ROMANIAN ACCOUNTING SYSTEM WITH THE REQUIREMENTS OF INTERNATIONAL ACCOUNTING
Zaheu, Ioana
[J]. ROMANIA WITHIN THE EU: OPPORTUNITIES, REQUIREMENTS AND PERSPECTIVES, VOL III, 2007, : 445 - 449
[26] National Adoption of International Accounting Standards: An Institutional Perspective
Judge, William
Li, Shaomin
Pinsker, Robert
[J]. CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW, 2010, 18 (03) : 161 - 174
[27] FINANCIAL REPORTING GAPS AND VALUE RELEVANCE: CHINESE ACCOUNTING STANDARDS AND INTERNATIONAL ACCOUNTING STANDARDS POST-2001
Foo, Dani
Liu, Bin
Davey, Howard
[J]. ASIAN ACADEMY OF MANAGEMENT JOURNAL OF ACCOUNTING AND FINANCE, 2009, 5 (02): : 55 - 76
[28] Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards
Chamisa, Eddie
Mangena, Musa
Ye, Guanlan
[J]. JOURNAL OF ACCOUNTING IN EMERGING ECONOMIES, 2012, 2 (02) : 162 - 187
[29] Domestic accounting standards, International Accounting Standards, and the predictability of earnings
Ashbaugh, H
Pincus, M
[J]. JOURNAL OF ACCOUNTING RESEARCH, 2001, 39 (03) : 417 - 434
[30] A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases American Accounting Association's Financial Accounting Standards Committee (AAA FASC)
Biondi, Yuri
Bloomfield, Robert J.
Glover, Jonathan C.
Jamal, Karim
Ohlson, James A.
Penman, Stephen H.
Tsujiyama, Eiko
Wilks, T. Jeffrey
[J]. ACCOUNTING HORIZONS, 2011, 25 (04) : 861 - 871

← 1 2 3 4 5 →