文章基本信息

标题：The importance of the transition to IFRS for insurance companies in Romania
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作者：Istrate, Costin A. ; Badea, Dumitru
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2015
卷号：XXII
期号：Special(II)
页码：9-21
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：Despite the ongoing debate on the difficulties of harmonizing national accounting systems from different countries or different areas belonging to national economies and the fact that much of accounting standards is still a dynamic and continuous process improvement in the IASB the adoption of IFRS are included in the new policy for the globalization of the world economy, allowing both external partners (customers, investors and supervisors) and representatives of companies involved in this process (shareholders, managers, analysts) have access to a new category of information with a higher level of quality and transparent.
关键词：IFRS; national accounting system; insurance company; insurance market.