IDEAS home Printed from https://ideas.repec.org/a/pet/annals/v9i4y2009p283-288.html
   My bibliography  Save this article

The Consequences of Accounting Standardization and Harmonization over the Concept of Financial Position

Author

Listed:
  • Silvia Taulea (Samara)

    (“Valahia” University of Târgovişte, Romania)

Abstract

The concept of financial position and its multiple meanings are often related to the balance sheet, being defined as the financial statement reflecting a company’s financial position at any time, without giving details on what is meant by financial position. The concept of financial position was refined in the conceptual accounting frameworks of FASB, IASB and ASB. Differences in the content of this concept are linguistic, and therefore insignificant. Therefore we propose the following to make an analysis of dimensions and nuances of the concept.

Suggested Citation

  • Silvia Taulea (Samara), 2009. "The Consequences of Accounting Standardization and Harmonization over the Concept of Financial Position," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(4), pages 283-288.
    • Handle: RePEc:pet:annals:v:9:i:4:y:2009:p:283-288
    as

    Download full text from publisher

    File URL: http://upet.ro/annals/economics/pdf/2009/20090436.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Miron Vasile-Cristian-Ioachim, 2015. "Financial Position And Its Relevance To Stakeholders," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 356-365, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pet:annals:v:9:i:4:y:2009:p:283-288. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Imola Driga (email available below). General contact details of provider: http://www.upet.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.