文章基本信息

标题：THE IMPACT OF IFRS ADOPTION IN EMERGING ECONOMIES
本地全文：下载
作者：TUDOR LIVIU-ALEXANDRU
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2018
期号：6
页码：152-157
语种：English
出版社：Academica Brâncuşi
摘要：One of the most important elements in accounting history is the IFRS adoption where the main objective was to create a more relevant way of financial statements reporting by implementation of a transparent method of accounting calculation and creation of one economic language.The IFRS adoption implies a lot of advantages as reduction of information asymmetry,growth of quality financial information and transparency in financial statements.The same standards IFRS implemented in all the countries will decrease the number of financial statements and indirectly will reduce the reporting costs.On the other hand we can not igonore the main disadvantages of IFRS adoption( implementation costs,unqualified or unexperienced staff).
关键词：Emerging economies;standardization;comparability;costs