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IFRS implementation in Romania Certified Accountants perspective

Author

Listed:
  • Stoica Dragos Andrei

    (Bucharest University of Economic Studies, Bucharest, Romania)

  • Rogoz Marius Eugen

    (Bucharest University of Economic Studies, Bucharest, Romania)

Abstract

This study aims to investigate the opinions of certified accountants in Romania on the implementation of the IAS/IFRS (International Accounting Standards/International Financial Reporting Standards) in an emergent country that has a short to medium experience in adopting and implementing the standards.

Suggested Citation

  • Stoica Dragos Andrei & Rogoz Marius Eugen, 2021. "IFRS implementation in Romania Certified Accountants perspective," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 15(1), pages 759-767, December.
    • Handle: RePEc:vrs:poicbe:v:15:y:2021:i:1:p:759-767:n:25
    DOI: 10.2478/picbe-2021-0071
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