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Comparative Study of Financial Statements in Anglo-Saxon and Romanian Accounting

Author

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  • Nicolae ECOBICI

    (Constatin Brancusi University of Targu Jiu, Faculty of Economics, Romania)

Abstract

The two accounting systems, the French and Anglo-Saxon, tend to harmonize. We will present the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system. The issues considered are related to the reference period and the shape, structure and content of financial statements.

Suggested Citation

  • Nicolae ECOBICI, 2010. "Comparative Study of Financial Statements in Anglo-Saxon and Romanian Accounting," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 133-148, June.
    • Handle: RePEc:cbu:jrnlec:y:2010:v:2:p:133-148
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    Cited by:

    1. MIRON Vasile Cristian Ioachim & BURJA Vasile & FOCSAN Eleonora Ionela, 2015. "Content Of Financial Statements And Their Informative Valences For Stakeholders," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 0, pages 255-261, July.
    2. Daniela Pordea & Maria-Adina Motica & Dorel Mates, 2018. "The Influence Of Fiscal Accounting On Entrepreneurial Decisions In Romania," Manager Journal, Faculty of Business and Administration, University of Bucharest, vol. 28(1), pages 84-100, December.

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