IDEAS home Printed from https://ideas.repec.org/a/scm/ausvfe/v11y2011i1(13)p211-218.html
   My bibliography  Save this article

Critical Analysis Of Current National Accounting Regulations - Compliance Or Non-Compliance With European Directives

Author

Listed:
  • Maria BERHECI (cas. GROSU)

    (“Alexandru Ioan Cuza” University of Iasi, Romania)

  • Ionela-Corina CHERSAN

    (“Alexandru Ioan Cuza” University of Iasi, Romania)

Abstract

In the past five years, the basic national accounting rules (in addition to accounting law) bear the title phrase “in accordance with European Directives”. In a careful analysis of both sets of regulations - National and European - may find that many concepts, definitions, structure, classification and details are entered in the national legislation of international regulations and not European ones. It is the international accounting rules, known by the acronym IAS/IFRS. In addition, in the meanwhile, the European Directives have been amended, but were not taken all the updates made in national regulations. In this study, we plan to analyze in a critical manner, the three sets of regulations - National, European and International - to highlight the compliance or non-compliance with EU rules and interpret option for the European version or internationally.

Suggested Citation

  • Maria BERHECI (cas. GROSU) & Ionela-Corina CHERSAN, 2011. "Critical Analysis Of Current National Accounting Regulations - Compliance Or Non-Compliance With European Directives," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 11(1(13)), pages 211-218, June.
    • Handle: RePEc:scm:ausvfe:v:11:y:2011:i:1(13):p:211-218
    as

    Download full text from publisher

    File URL: http://www.seap.usv.ro/annals/arhiva/ANNALS_vol.11,nr.1(13),2011_fulltext.pdf
    Download Restriction: no
    ---><---

    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:scm:ausvfe:v:11:y:2011:i:1(13):p:211-218. 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: Liviu Scutariu (email available below). General contact details of provider: https://edirc.repec.org/data/feusvro.html .

    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.