Accounting Regulations for Goodwill at a National, European and International Level
Journal Title: Revista Romana de Statistica - Year 2012, Vol 60, Issue 4
Abstract
The main objective of this article is to evaluate the degree of formal harmonization of the Romanian accounting regulations with the International Financial Reporting Standards with regard to goodwill, as it appears in the consolidated financial situations. This study measures the degree of harmonization using the Jaccard Coefficient. The results show that the Romanian regulations are partially compliant with the international regulations.
Authors and Affiliations
Raluca Valeria RAŢIU
Keywords
Related Articles
- EP ID EP145930
- DOI -
- Views 138
- Downloads 0
Aspecte privind funcţiile de regresie neliniare utilizate în analizele economice
In this paper, authors present some considerations regarding the use of non-linear regression functions in the statistical analysis of economical phenomenon. The article includes the description of necessary steps for th...
Study on the Impact of Public Debt and Budgetary Deficit on Fiscal Pressure in the European Union
Fiscal convergence has always represented one of the objectives of decision factors from EU member states. An important step in this direction was recently made, through signing of the Fiscal Stability pact by 25 member...
Romanian Higher Education Infrastructure and Resources
The paper is focused on the analysis of the higher education from the point of view of the human resources and the existing infrastructure. The analysis of the Romanian education system is based on a desk research artic...
Romania on the Road of EU Integration
Romania’s adhesion to the European Union was a significant moment in our country’s modern history. The years that passed displayed very clearly the problems we are facing, even as members of the Union.The authors try to...
Evoluţia serviciilor turistice în România
The variety of our country landscape, the great number of historical monuments and especially their historical significance, concomitently with the existance og mountain stations, some with balnear profile or sports orie...