Matches in SemOpenAlex for { <https://semopenalex.org/work/W1502732646> ?p ?o ?g. }
Showing items 1 to 79 of
79
with 100 items per page.
- W1502732646 endingPage "631" @default.
- W1502732646 startingPage "625" @default.
- W1502732646 abstract "The first directive regarding the financial reporting at the level of European Union is published in 1978 (The Fourth Directive) and whereas its content does not refer to the group companies, this directive was supplemented by another directive (The Seventh Directive) published in 1983. The two directives regulate in parallel the issues concerning the preparing of the annual financial statements of individual companies, respectively of the group companies. Since 2008 have begun to take shape the point of views regarding the need of the development and publication of some regulations to simplify and to reduce the administrative burdens of the companies, including on the issue of financial reporting. The steps in the direction of simplification of the regulation in accounting area have resulted in June 2013 in The 34th Directive regarding the annual financial statements, the consolidated financial statements and the related reports of certain types of companies. As a member of the European Union, Romania must take into account the implementation of the European legislation in all areas, including in the field of accounting. In this respect, The Fourth Directive regarding the annual accounts of certain types of companies and The Seventh Directive regarding the consolidated accounts have been transposed into Romanian legislation since 2006 through OMFP 1752/2005 when the Romanian accounting regulations have become in accordance to the European directives and not only harmonized with these, and OMFP 3055/2009 brings additional information concerning the rules relating to the consolidation of accounts." @default.
- W1502732646 created "2016-06-24" @default.
- W1502732646 creator A5010696845 @default.
- W1502732646 creator A5037305048 @default.
- W1502732646 date "2014-07-01" @default.
- W1502732646 modified "2023-10-17" @default.
- W1502732646 title "EUROPEAN ACCOUNTING REGULATION - HISTORY AND PERSPECTIVES" @default.
- W1502732646 hasPublicationYear "2014" @default.
- W1502732646 type Work @default.
- W1502732646 sameAs 1502732646 @default.
- W1502732646 citedByCount "0" @default.
- W1502732646 crossrefType "posted-content" @default.
- W1502732646 hasAuthorship W1502732646A5010696845 @default.
- W1502732646 hasAuthorship W1502732646A5037305048 @default.
- W1502732646 hasConcept C121955636 @default.
- W1502732646 hasConcept C129400051 @default.
- W1502732646 hasConcept C135522663 @default.
- W1502732646 hasConcept C138885662 @default.
- W1502732646 hasConcept C144133560 @default.
- W1502732646 hasConcept C155202549 @default.
- W1502732646 hasConcept C17744445 @default.
- W1502732646 hasConcept C190974861 @default.
- W1502732646 hasConcept C199360897 @default.
- W1502732646 hasConcept C199539241 @default.
- W1502732646 hasConcept C2776014549 @default.
- W1502732646 hasConcept C2777351106 @default.
- W1502732646 hasConcept C2779547435 @default.
- W1502732646 hasConcept C2910001868 @default.
- W1502732646 hasConcept C41008148 @default.
- W1502732646 hasConcept C41895202 @default.
- W1502732646 hasConcept C52487910 @default.
- W1502732646 hasConceptScore W1502732646C121955636 @default.
- W1502732646 hasConceptScore W1502732646C129400051 @default.
- W1502732646 hasConceptScore W1502732646C135522663 @default.
- W1502732646 hasConceptScore W1502732646C138885662 @default.
- W1502732646 hasConceptScore W1502732646C144133560 @default.
- W1502732646 hasConceptScore W1502732646C155202549 @default.
- W1502732646 hasConceptScore W1502732646C17744445 @default.
- W1502732646 hasConceptScore W1502732646C190974861 @default.
- W1502732646 hasConceptScore W1502732646C199360897 @default.
- W1502732646 hasConceptScore W1502732646C199539241 @default.
- W1502732646 hasConceptScore W1502732646C2776014549 @default.
- W1502732646 hasConceptScore W1502732646C2777351106 @default.
- W1502732646 hasConceptScore W1502732646C2779547435 @default.
- W1502732646 hasConceptScore W1502732646C2910001868 @default.
- W1502732646 hasConceptScore W1502732646C41008148 @default.
- W1502732646 hasConceptScore W1502732646C41895202 @default.
- W1502732646 hasConceptScore W1502732646C52487910 @default.
- W1502732646 hasIssue "1" @default.
- W1502732646 hasLocation W15027326461 @default.
- W1502732646 hasOpenAccess W1502732646 @default.
- W1502732646 hasPrimaryLocation W15027326461 @default.
- W1502732646 hasRelatedWork W150180526 @default.
- W1502732646 hasRelatedWork W1550733084 @default.
- W1502732646 hasRelatedWork W1772037565 @default.
- W1502732646 hasRelatedWork W1908935874 @default.
- W1502732646 hasRelatedWork W1979434932 @default.
- W1502732646 hasRelatedWork W2006995494 @default.
- W1502732646 hasRelatedWork W2038770843 @default.
- W1502732646 hasRelatedWork W2041894526 @default.
- W1502732646 hasRelatedWork W2070092530 @default.
- W1502732646 hasRelatedWork W2074869576 @default.
- W1502732646 hasRelatedWork W2078983484 @default.
- W1502732646 hasRelatedWork W2105063398 @default.
- W1502732646 hasRelatedWork W2115083942 @default.
- W1502732646 hasRelatedWork W2220856433 @default.
- W1502732646 hasRelatedWork W2274199916 @default.
- W1502732646 hasRelatedWork W2993203692 @default.
- W1502732646 hasRelatedWork W325235706 @default.
- W1502732646 hasRelatedWork W335061145 @default.
- W1502732646 hasRelatedWork W82763251 @default.
- W1502732646 hasRelatedWork W2116436228 @default.
- W1502732646 hasVolume "23" @default.
- W1502732646 isParatext "false" @default.
- W1502732646 isRetracted "false" @default.
- W1502732646 magId "1502732646" @default.
- W1502732646 workType "article" @default.