文章基本信息

标题：Impact Of International Financial Reporting Standards On Accounting Practices Harmonization Within European Union -particular Case Of Intangible Assets-
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作者：Adriana Tiron Tudor ; „Babes-Bolyai” University of Cluj-Napoca Ioana-Maria Dragu ; „Babes-Bolyai” University of Cluj-Napoca 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2010
卷号：1
期号：12
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：This paper is meant to study the impact of IFRS on accounting practices harmonization, by measuring the degree in which different companies from Europe use same methods when reporting their intangible assets. Therefore, the objective of the research is to demonstrate the existence of harmonizing tendencies between European Union member states, as a result of IFRS adoption. The methodology implies Herfindahl Index computation for a sample of 51 listed companies that develop their activity in five European countries. The results suggest the influence of International Financial Reporting Standards on accounting practices, as there is evidence of high harmonization level for intangible assets. Many of the analysed situations recorded if not maximum harmonizing values at least visible tendencies to harmonize accounting practices.
关键词：accounting; harmonization; intangible; measurement.ge/pj