文章基本信息

标题：Critical analysis of current national accounting regulations - compliance or non-compliance with european directives
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作者：Berheci (căs. Grosu), Maria ; Chersan, Ionela-Corina
期刊名称：The USV Annals of Economics and Public Administration
印刷版ISSN：2344-3847
出版年度：2011
卷号：11
期号：1
页码：211-218
语种：English
出版社：Editura Universitatii Ştefan cel Mare din Suceava
摘要：In the past five years, the basic national accounting rules (in addition to accounting law) bear the title phrase “in accordance with European Directives”. In a careful analysis of both sets of regulations - National and European - may find that many concepts, definitions, structure, classification and details are entered in the national legislation of international regulations and not European ones. It is the international accounting rules, known by the acronym IAS/IFRS. In addition, in the meanwhile, the European Directives have been amended, but were not taken all the updates made in national regulations. In this study, we plan to analyze in a critical manner, the three sets of regulations - National, European and International - to highlight the compliance or non-compliance with EU rules and interpret option for the European version or internationally.