文章基本信息

标题：EMPIRICAL STUDYRELATED TOINCREASINGTHE ACCOUNTING INFORMATIONQUALITYAT THE IMPORT-EXPORTCOMPANIES THROUGH IFRS IMPLEMENTATION
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作者：Adriana IOŢA ; Marioara AVRAM ; Magdalena MIHAI 等
期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2015
卷号：1
页码：1-11
语种：English
出版社：Universitaria Craiova
摘要：Since the external trading activity accounts for an important source of national economy growth,being the developed states economy driver,the authors considered that at the level of the entities carrying out external trading activities,the own bookkeeping must be organized taking into account the specific of the activity developed.In this context,the authors began the preparation of the study starting from the idea that this category of companies must provide accounting information as qualitative as possible that can be easily comparable at the international level and hereby increase the international commercial exchanges.Meeting this challenge of increasing the external trading activities involves the adoption of specific measures,in line with the real state of performance and with the current needs of the companies from the national economy.A relevant measure is considered to be IFRS (International Financial Reporting Standards) implementation for this category of companies in order to increase the quality of the accounting information provided and implicitly of some new businesses with the abroad.In order to test the opinion related to IFRS implementation on the companies carrying out external trading activities,the authors prepared a study based on a questionnaire that targeted Romanian companies carrying out external trading activities,of different dimensions.The purpose of this questionnaire was to draw up conclusions related to the content,need and the information usability of the data reported through financial positions by the companies carrying out external trading activities.The questions addressed by the authors,in this respect,have predefined answers,meant to obtain the opinion of the Romanian companies related to the possible IFRS implementation,irrespective of size,of the impact forecasted of IFRS implementation process on the companies’ activity,as well as the importance granted to the auditing of collection and payment operations with a view to obtain qualitative financial-accounting information.
关键词：accounting information;IFRS implementation;questionnaire;the usability of the financial positions;harmonization.