PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS ON THE COSTS AND BENEFITS OF IMPLEMENTING IAS/IFRS IN ROMANIA

PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS ON THE COSTS AND BENEFITS OF IMPLEMENTING IAS/IFRS IN ROMANIA

This study aims to investigate the perceptions of professional accountants on the costs, benefits and implications of applying IFRS in Romania. The main results show that the benefits of implementing IFRS is ensuring greater transparency and comparability of financial information. In terms of cost...

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Bibliographic Details
Main Author: ANDREEA PAULA DUMITRU
Format: Article
Language:English
Published: Nicolae Titulescu University 2014-11-01
Series:Global Economic Observer
Subjects:
International Financial Reporting Standards
benefits
costs
implications
professional accountants
Online Access:http://www.globeco.ro/wp-content/uploads/vol/split/vol_2_no_2/geo_2014_vol2_no2_art_009.pdf

Internet

http://www.globeco.ro/wp-content/uploads/vol/split/vol_2_no_2/geo_2014_vol2_no2_art_009.pdf

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