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IASB Framework Regarding the Harmonization of Financial Statements

Author

Listed:
  • Nicoleta-Cornelia Bran (Stan)

    („Valahia” University of Targoviște, Romania)

  • Sorina-Geanina Mărgărit (Stănescu)

    („Valahia” University of Targoviște, Romania)

  • Nicoleta Eftene

    („Valahia” University of Targoviște, Romania)

Abstract

Accounting harmonization has imposed on a certain stage of economic and social development, as a practical necessity, seeking coordination based on uniform standards of accounting work. The purpose of this paper is to highlight the importance of general accounting framework for harmonization financial statements aiming to be a starting point for research, without exhausting the subject. The main source of information used to achieve this paper was a preliminary documentation in order to understand theoretical concept regarding the demarcation of the harmonization concept.

Suggested Citation

  • Nicoleta-Cornelia Bran (Stan) & Sorina-Geanina Mărgărit (Stănescu) & Nicoleta Eftene, 2011. "IASB Framework Regarding the Harmonization of Financial Statements," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 53-60.
    • Handle: RePEc:pet:annals:v:11:y:2011:i:4:p:53-60
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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.

    More about this item

    Keywords

    harmonization; financial statements; international accounting standards; IASB; normalization;
    All these keywords.

    JEL classification:

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

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