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- W2588722307 abstract "If the world economy is placed in the context of the financial markets globalization phenomena, of the economic relations internationalization, of the informatics systems development, of the expansion of multinational companies and of foreign capital investments, accounting could not remain indifferent. The trial of harmonization that the Romanian accounting system developed in the last years is not easy to accomplish. Some standards were easily assimilated in the practical area, but others in a harder way. Once the OMFP 1802/2014 appeared, the Romanian formalizers took efforts for assimilating the Directive no. 2013/34/UE of the European Parliament and of the Council from the 26 th of June 2013 and for harmonizing to the International Financial Accounting Standards. The article aims to emphasize the main similarities and differences that exist between the OMFP 1802/2014 and the IAS-IFRS standards regarding the fixed assets accounting policies. The Romanian formalizers took also efforts for assimilating the fixed assets issue to the international accounting regulations. In a large way, this purpose was reached, but there are, however, inconsistencies." @default.
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- W2588722307 date "2016-05-26" @default.
- W2588722307 modified "2023-10-17" @default.
- W2588722307 title "THE ACCOUNTING POLICIES REGARDING THE FIXED ASSETS BETWEEN THE OMFP 1802/2014 AND THE IAS-IFRS" @default.
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