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Impact Of International Financial Reporting Standards On Accounting Practices Harmonization Within European Union -Particular Case Of Intangible Assets-

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  • Adriana Tiron Tudor
  • Ioana-Maria Dragu

Abstract

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.

Suggested Citation

  • Adriana Tiron Tudor & Ioana-Maria Dragu, 2010. "Impact Of International Financial Reporting Standards On Accounting Practices Harmonization Within European Union -Particular Case Of Intangible Assets-," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-18.
    • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:18
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    More about this item

    Keywords

    accounting; harmonization; intangible; measurement.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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