THE FACTORS INFLUENCING IAS/IFRS ADOPTION BY COMPANIES LISTED AT BUCHAREST STOCK EXCHANGE – FOLLOWING THE EXAMPLE OF ORSOVA SHIPYARD S.A AND S.C SEVERNAV S.A DROBETA TURNU-SEVERIN
Journal Title: European Journal of Business and Social Sciences - Year 2015, Vol 4, Issue 6
Abstract
The motivation of the present research is that of identifying the advantages of IFRS adoption in Romania and in the EU, but also the challenges faced when turning to IFRS from the national accounting regulations. IFRS implementation is a complex process and needs to take into account various aspects when evaluating their adoption, such as: the characteristics of the accounting system in Romania, its future prospects, the features and atittudes of Romanian entities, the users of financial statements and the features of the accounting profession. Both the regulatory and accounting standards organisations and the decisions taken at a national and international level, have focused on the effects of financial reporting on economy, considering the presentation of useful information about an entity’a position and performance.
Authors and Affiliations
Diana Andreea Traistaru, Ph. D| University of Craiova Faculty of Economics and Business Administration Craiova, Romania
Keywords
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