ABOUT THE FINANCIAL REPORTING ON THE CAPITAL MARKETS IN THE EUROPEAN UNION: REQUIREMENTS OF USING THE IFRS AND THE EQUIVALENCE OF THIRD COUNTRY ACCOUNTING STANDARDS

ABOUT THE FINANCIAL REPORTING ON THE CAPITAL MARKETS IN THE EUROPEAN UNION: REQUIREMENTS OF USING THE IFRS AND THE EQUIVALENCE OF THIRD COUNTRY ACCOUNTING STANDARDS

The need to build a single European market and to ensure the competitiveness of the community capital markets led to the involvement of European Union in the convergence process taking place on a global level in the realm of financial reporting. This paper is a study on financial reporting for the c...

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Bibliographic Details
Main Author: Aristita Rotila
Format: Article
Language:English
Published: University of Bacău 2013-12-01
Series:Studies and Scientific Researches: Economics Edition
Subjects:
accounting
standards
convergence
equivalence
IFRS
European Union
third country
Online Access:http://sceco.ub.ro/index.php/SCECO/article/view/229

Internet

http://sceco.ub.ro/index.php/SCECO/article/view/229

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