文章基本信息

标题：REVENUE RELATED TO ORDINARY ACTIVITIES ACCORDING TO IFRS AND ROMANIAN REGULATIONS
本地全文：下载
作者：ECOBICI NICOLAE
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2014
期号：4
页码：487-491
语种：English
出版社：Academica Brâncuşi
摘要：In this paper I present the differences and similarities between IFRS and Romanian GAAP regarding revenue,respectively between IAS 18 and other standards and MPF Order no.3055 from 2009.A major problem is the recognition of revenue.In this matter IASB and Minister of Public Finance from Romania have similar,yet some different opinions.For example,IFRS has three revenue standards and four revenue interpretations.In the end I shall debate and investigate the convergence process and the similarities and differences between national and international provisions.
关键词：income;revenue;IFRS;GAAP;standards