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The Use of the IFRS’s Techniques and Concepts in the Individual Annual Financial Statements of the Dâmboviţa County Companies

In: International Conference « Global interferences of knowledge society », November 16-17th, 2018, Targoviste, Romania

Author

Listed:
  • Marinela-Daniela Manea

    (Valahia University of Targoviste)

  • Mariana Zamfir

    (Valahia University of Targoviste, Romania)

Abstract

After the 1990s, Romania has recorded major changes in the domain of accounting, taking over and adopting models with foreign influences, first of all of French origin, then with Anglo-Saxon influences. In this context, this material aims to analyze the way the accounting policies specific of International Financial Reporting Standards are applied in the individual financial statements of the Dâmboviţa County companies, having for a starting point the reality according to which the provisions of Romanian regulation no. 1802/2014 took over, at least on the level of definitions and concepts, International Financial Reporting Standards elements.

Suggested Citation

  • Marinela-Daniela Manea & Mariana Zamfir, 2019. "The Use of the IFRS’s Techniques and Concepts in the Individual Annual Financial Statements of the DâmboviÅ£a County Companies," Book chapters-LUMEN Proceedings, in: Maria Negreponti Delivanis (ed.), International Conference « Global interferences of knowledge society », November 16-17th, 2018, Targoviste, Romania, edition 1, volume 8, chapter 15, pages 151-160, Editura Lumen.
    • Handle: RePEc:lum:prchap:08-15
    DOI: https://doi.org/10.18662/lumproc.132
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    References listed on IDEAS

    as
    1. N. King & A. Beattie & A. -M. Cristescu & P. Weetman, 2001. "Developing accounting and audit in a transition economy: the Romanian experience," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 149-171.
    2. Adela DEACONU & Anuta BUIGA, 2011. "Accounting and the Environmental Factors - an Empirical Investigation in Post-Communist Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(2), pages 135-168, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    The fair value; the future economic benefits; the accounting policies; the individual financial statements; the fixed assets;
    All these keywords.

    JEL classification:

    • I2 - Health, Education, and Welfare - - Education
    • O2 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty
    • F2 - International Economics - - International Factor Movements and International Business

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