文章基本信息

标题：The IASB Referential Impact on Decision Making Process and Risk Management
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作者：Rodica Drăgulescu (Ghiţă) ; Rodica Drăgulescu (Ghiţă) ; Alina Iuliana Tăbîrcă 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：109
页码：236-240
DOI：10.1016/j.sbspro.2013.12.451
语种：English
出版社：Elsevier
摘要：AbstractAs a development of the global economy, companies that are operating globally have become a powerful force behind efforts to achieve uniformity in financial reporting. The objective of this research is to highlight the necessity of adopting international standards so that the financial statements can be successfully used in decision-making processes and risk management, through their benefits as asymmetry reduction and increase information comparability. Focus on decision-making processes and risk management leads to concerns over the predictive value, as opposed to retrospective value, in the financial statements.
关键词：IFRS;decision making,risk management;financial statement