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The Impact Of Ifrs On Romanian Reporting For Land And Buildings

Author

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  • SAVA Raluca

    (Lucian Blaga University of Sibiu, Romania)

Abstract

The accounting treatment for land and buildings is different and is related to the purpose of holding/using the lands and constructions. Aligning the Romanian accounting system (RAS) to the international accounting standards and also to the European directives has manifested in terms of properties. In this article we turn our attention towards the changes regarding reporting properties in the financial statements for the BSE (Bucharest Stock Exchange) listed companies.

Suggested Citation

  • SAVA Raluca, 2014. "The Impact Of Ifrs On Romanian Reporting For Land And Buildings," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 9(1), pages 142-147, April.
    • Handle: RePEc:blg:journl:v:9:y:2014:i:1:p:142-147
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    File URL: http://eccsf.ulbsibiu.ro/RePEc/blg/journl/9113sava.pdf
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