文章基本信息

标题：Implications of International Financial Reporting Standards of Performance Indicators within a Company
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作者：Cristina Mihaela Onica ; Neculina Chebac ; Lucean Mihalcea 等
期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2010
期号：1
出版社：Dunarea de Jos University of Galati
摘要：Romania started a process to reform the accounting system, having the assistance benefit of EU countries (France, Belgian, and UK). Initial path chosen by Romania to harmonize accounting system was marked by the Accounting Law 82/1991 and subsequent amendments and regulations for its implementation reflected the tortuous road to EU accession and accumulation achieved by developing the accountancy profession. In terms of accounting regulatory level, we can say, without fail, that now Romania is perfectly in line with European requirements in financial reporting, as the country recently became a member of the European Union. Thus, Accounting regulations with European directives (approved by MPFO 1752/2005, then modified and supplemented by MPFO 2001/2006) provide reporting framework in strict correlation with the requirements of European directives in the field.
关键词：accounting; IFRS; performance; standards