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Financial Reporting, between Common Sense and Legal Standards [Raportarea financiară, între bun simţ şi normare juridică]

Author

Listed:
  • Iuga Vasile

    (PricewaterhouseCoopers Romania)

Abstract

The present essay outlines the defining features of the capitalist system, the evolution of the Western political models during history and the way these have reflected in the business and financial reporting models. The differences between the Anglo-Saxon business model and the continental model are detailed, the advantages and disadvantages of both models being biefly assessed.

Suggested Citation

  • Iuga Vasile, 2013. "Financial Reporting, between Common Sense and Legal Standards [Raportarea financiară, între bun simţ şi normare juridică]," Revista OEconomica, Romanian Society for Economic Science, Revista OEconomica, issue 01, March.
    • Handle: RePEc:oen:econom:y:2013:i:01:id:349
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    More about this item

    Keywords

    capitalism; culture; business models; economic crisis; regulatory systems; financial reporting;
    All these keywords.

    JEL classification:

    • K20 - Law and Economics - - Regulation and Business Law - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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