文章基本信息

标题：Quality of Financial Reporting in the Context of the Adoption of IFRS
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作者：Onica Mihaela-Cristina
期刊名称：Risk in Contemporary Economy
电子版ISSN：2067-0532
出版年度：2020
页码：256-263
DOI：10.35219/rce2067053290
语种：English
出版社：Dunarea de Jos University of Galati
摘要：The application of IFRS in an economic entity’s accounting imposes the paying of special attention to not necessarily the similarities but most importantly to the differences which appear between the national referential and the IASB one. As regards the financial position of the entity,we may say that,more or less,all standards influence it,but some impose differences which must be mentioned.
关键词：financial position SFA;IAS 37;IAS 19;fair value;IFRS 5;active noncurrent assets