The main objective of this paper is to perform a comparative study regarding the theory and practice of financial statements in Romania and Spain. To achieve this goal, we performed a documentary research of the main papers of this area and of the applicable accounting regulations from Romania and Spain, research that allowed us to identify convergences and divergences about financial statements in both countries. The main conclusion of this study is that, while Romania experiences improving its financial reporting system by conformism, respectively by assigning through legislation forms adapted to European accounting regulations, Spain chooses a flexible development, trying to realize a complete presentation of the accounting information...
Romania started a process to reform the accounting system, having the assistance benefit of EU count...
In this thesis the Spanish accounting regulatory framework is considered as a research case study. T...
As business increasingly operate in multiple countries, they face the costs of dealing with diversit...
The main objective of this paper is to realize a comparative study regarding the theory and practice...
The process of European integration has been a challenge for the accounting of Romanian public insti...
Abstract: The aim of the research is to establish the specific phases of the Romanian accounting and...
In this paper we analyse the evolution in the level of convergence of the Romanian accounting regula...
The first directive regarding the financial reporting at the level of European Union is published in...
In the introduction explains the importance of reporting for financial accounting. The second part f...
The results of a business activity are concentrated in the financial reports; accounting is the inst...
The purpose of our paper is to identify the level of accounting harmonization in Romania for both pu...
It is valuable to take note that the majority of financial reporting pundits are in agreement that t...
AbstractThe main objective of this paper is to confirm or rule out the hypothesis that the concepts ...
Starting from January 1, 2005, member countries of the European Union began the obligatory or option...
The development and configuration of the regulatory framework of the accounting systems in Romania a...
Romania started a process to reform the accounting system, having the assistance benefit of EU count...
In this thesis the Spanish accounting regulatory framework is considered as a research case study. T...
As business increasingly operate in multiple countries, they face the costs of dealing with diversit...
The main objective of this paper is to realize a comparative study regarding the theory and practice...
The process of European integration has been a challenge for the accounting of Romanian public insti...
Abstract: The aim of the research is to establish the specific phases of the Romanian accounting and...
In this paper we analyse the evolution in the level of convergence of the Romanian accounting regula...
The first directive regarding the financial reporting at the level of European Union is published in...
In the introduction explains the importance of reporting for financial accounting. The second part f...
The results of a business activity are concentrated in the financial reports; accounting is the inst...
The purpose of our paper is to identify the level of accounting harmonization in Romania for both pu...
It is valuable to take note that the majority of financial reporting pundits are in agreement that t...
AbstractThe main objective of this paper is to confirm or rule out the hypothesis that the concepts ...
Starting from January 1, 2005, member countries of the European Union began the obligatory or option...
The development and configuration of the regulatory framework of the accounting systems in Romania a...
Romania started a process to reform the accounting system, having the assistance benefit of EU count...
In this thesis the Spanish accounting regulatory framework is considered as a research case study. T...
As business increasingly operate in multiple countries, they face the costs of dealing with diversit...
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