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The IFRS standard for small and medium-sized entities – another challenge for the Romanian accounting?

Author

Listed:
  • Ramona Laptes
  • Adriana Florina Popa

    (Accounting Department, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University)

Abstract

In the early 2000s, the accounting has been connected to the international realities. From that moment on, we have witnessed an extraordinary dynamic of the Romanian accounting, evidenced by the many changes that have occurred in the accounting rules. Internationally, the dynamism is also the main feature of today's accounting. We witness almost annually the reconsideration of the international accounting referential. In this context of the frequent changes that occur in the accounting aria, the IASB launched the International Financial Reporting Standards for Non-Publicly Accountable Entities (formerly Small and Medium-Sized Entities), a controversial approach in the international accounting. The objectives of this paper will be followed on two levels: first, we will put forth the position of different countries on this IASB initiative and second, we will show, by the means of a positive research based on an empirical study, the attitudes of professional accountants in Romania towards the possible implementation of the IFRS for NPAEs in the Romanian accounting in the next period..

Suggested Citation

  • Ramona Laptes & Adriana Florina Popa, 2009. "The IFRS standard for small and medium-sized entities – another challenge for the Romanian accounting?," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 56, pages 27-34, November.
    • Handle: RePEc:aic:journl:y:2009:v:56:p:27-34
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    Cited by:

    1. Mariana Muresan & Cristina Silvia Nistor & Crina Filip, 2013. "Convergence or Divergence between National and International View on Tangible Assets - Case Study Romania," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 5(5), pages 50-60, October.

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