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
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