文章基本信息

标题：Applying IFRS in Romanian Banking System - Limitations and Challenge
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作者：Tofănică Ramona-Ionela ; Horomnea Emil
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：This paper makes an overview of the literature regarding IFRS application,both globally and in our country,expressing some personal considerations on key financial and accounting domains,which present the biggest challenges in terms of impact on the banks financial situation.
关键词：IFRS;banking system;challenges;Romania