A story about IAS IFRS implementation in Romania

Purpose - This study aims to investigate in-depth, and explain the issues related to, the implementation of IAS IFRS in an emergent country that recently adhered to the European Union, i.e. Romania.Design methodology approach - An institutional and structuration theory perspective is used to discuss...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Journal of accounting in emerging economies 2011-02, Vol.1 (1), p.76-100
Hauptverfasser:	Albu, Nadia, Nicolae Albu, C t lin, Bunea, tefan, Artemisa Calu, Daniela, M d lina Girbina, Maria
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting changes Communism Compliance Consolidated financial statements Convergence Developing countries International accounting standards International Financial Reporting Standards LDCs Reforms Studies
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!