文章基本信息

标题：STANDARDS, RULES OR PRINCIPLES BASED ACCOUNTING REGULATION
本地全文：下载
作者：Popa Dorina Nicoleta Bogdan Victoria Farcaş Mariana
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：Some approaches in accounting regulation, found by us in the case of some European countries are successful compilations between the Anglo-Saxon regulation model and the European-continental model, as well as others are made up only on the continental model. In essence, each and every model is unique in its own way, however, there are to be noted the elements of originality and innovation found in some countries unlike the others. The approach found in the Estonian model successfully combines the regulation by legislation specific to Europe with the regulation by national standards conceived and inspired according to the international referential specific to the Anglo-Saxon model. This type of „double regulation” is opposable to the „unique type of regulation” met in some countries. Our paper is focused on the contrastive comparative approach, being centered on the recognition of advantages and disadvantages of the regulation elements identified in several European countries.
关键词：accounting regulation, standards, rules, principles, European countries