The Romanian Accounting Standards - Romanian Gaap PDF Download
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Author: Camillo Giovannini
Publisher: Bookbaby
ISBN: 9781483590189
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
This manual is not meant to be considered as a complete presentation of the Romanian accounting standards or a comprehensive identification of all the differences and specific features that might arise during any kind of field work, but as an analysis and explanation of the main characteristics that can be met and which commonly appear in the first approaches with the Romanian country system. This manual is intended as a guide for all those professionals already working in accounting/finance & business analysis and related matters, not focusing on main fundamental notions but only in specific concepts of Romanian accounting standards (henceforth RO GAAPs). This handbook aims to carry out an analysis of the features which emerge from RO GAAP accounting, carrying out any digressions and links with the Romanian tax rules and where appropriate, the Italian reporting standards (henceforth ITA GAAP) International reporting standards (IFRS ) and English reporting standards (henceforth UK GAAP).
Author: Camillo Giovannini
Publisher: Bookbaby
ISBN: 9781483590189
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
This manual is not meant to be considered as a complete presentation of the Romanian accounting standards or a comprehensive identification of all the differences and specific features that might arise during any kind of field work, but as an analysis and explanation of the main characteristics that can be met and which commonly appear in the first approaches with the Romanian country system. This manual is intended as a guide for all those professionals already working in accounting/finance & business analysis and related matters, not focusing on main fundamental notions but only in specific concepts of Romanian accounting standards (henceforth RO GAAPs). This handbook aims to carry out an analysis of the features which emerge from RO GAAP accounting, carrying out any digressions and links with the Romanian tax rules and where appropriate, the Italian reporting standards (henceforth ITA GAAP) International reporting standards (IFRS ) and English reporting standards (henceforth UK GAAP).
Author: Lee H. Radebaugh
Publisher: John Wiley & Sons
ISBN: 0471652695
Category : Business & Economics
Languages : en
Pages : 520
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Book Description
This text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.
Author: Ibrahim Mert
Publisher: Springer Nature
ISBN: 3030984869
Category : Business & Economics
Languages : en
Pages : 183
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Book Description
The book describes the historical evolution and development of accounting theories and principles. Value and valuation have been reviewed extensively. The author provides a detailed comparison between historic and fair value accounting. A comprehensive review of the literature and researchers’ opinions about measurement, fair value, and historical cost value will enable the readers to understand the concepts in detail. Additionally, the book includes case studies evaluating the accounting practices in Turkey and Romania to illustrate how these concepts are implemented in practice. The reader will obtain a good understanding of the local nationalized accounting systems, and up to what extent countries have adapted to IFRS. The books discusses the usage of IT tools in accounting and analyses the impact of information technology such as big data, artificial intelligence, and data analytics in the field of accounting.
Author: Mathew Tsamenyi
Publisher: Emerald Group Publishing
ISBN: 1849506256
Category : Business & Economics
Languages : en
Pages : 397
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Book Description
Accounting research in emerging economies has grown over the years. This title includes articles that contribute to our understanding of how accounting functions in emerging economies.
Author: Pauline Weetman
Publisher: Routledge
ISBN: 0429774613
Category : Business & Economics
Languages : en
Pages : 447
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Book Description
This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.
Author: Baruch Lev
Publisher: John Wiley & Sons
ISBN: 1119191084
Category : Business & Economics
Languages : en
Pages : 268
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Book Description
An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.
Author: Ramin Shojai
Publisher: World Bank Publications
ISBN: 9780821360156
Category : Capital market
Languages : en
Pages : 112
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Book Description
Author: Adriana Duțescu
Publisher: Springer Nature
ISBN: 3030294854
Category : Business & Economics
Languages : en
Pages : 353
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Book Description
This book covers the principles, concepts, techniques and practical tools of financial accounting in supporting overall business decisions. Using a comprehensive theoretical framework, this book is enhanced by practical examples, exercises, chapter summaries and complex cases in each of the eleven chapters. With the International Financial Reporting Standards (IFRS) and their specific Conceptual Framework as the baseline approach, this book also highlights Romanian regulation and practice specifically. Despite the globalisation efforts, this book demonstrates that there are still discrepancies and cultural challenges and will be of interest to students and academics of financial accounting.
Author: Lisa Weaver
Publisher: John Wiley & Sons
ISBN: 1118644123
Category : Business & Economics
Languages : en
Pages : 415
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Book Description
The one-stop guide to transitioning to IFRS financial reporting The International Financial Reporting Standards (IFRS) have already been adopted in Europe, and plans are in place to transition to IFRS reporting in the UK, India, Japan, and other major economies. The US is deliberating the nature of its convergence with IFRS and US entities will need to understand the implications of transition. This means all finance managers and financial controllers will be responsible, not only for understanding IFRS, but for making the transition and dealing with implications. Managing the Transition to IFRS-Based Financial Reporting is a one-stop resource for navigating this major change. Case studies and project management advice help move smoothly from GAAP to IFRS principles and requirements. Managing the Transition to IFRS-Based Financial Reporting is the only book on the market that focuses on both the accounting and non-accounting implications of IFRS transition. This complete approach will guide you from the history and conceptual basis of IFRS through each stage of the transition process, ensuring expert change management and fluid communication from start to finish. Takes a holistic approach, covering non-accounting implications like educating and communicating IFRS requirements Provides case studies to illustrate best practices for moving to the new international standards Provides a framework for planning and executing the entire IFRS transition project With nearly two decades of financial training experience, author Lisa Weaver is imminently qualified to deliver clear, concise, and understandable content. In addition, the reference material and other resources in Managing the Transition to IFRS-Based Financial Reporting will help you simplify the transition and take advantage of all the benefits IFRS reporting confers.
Author: Catalin Albu
Publisher: Emerald Group Publishing
ISBN: 1781909393
Category : Business & Economics
Languages : en
Pages : 343
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Book Description
This volume examines the accounting issues within Central and Eastern Europe, looking back to the fall of communism (1980s-90s) and its effect on the countries' accounting and business models.
