IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON AN ENTITY?S FINANCIAL STATUS AND PERFORMANCE
Autor (i): Dorina, Lută
JEL: M41
Cuvinte cheie: accounting regulations, IAS, financial status, performance, assets, impairment.
Abstract:
International Financial Reporting Standards - IFRS aim at harmonizing accounting principles, procedures and treatments used for the preparation and presentation of annual financial statements in order to meet the information needs of all the social partners of an entity. In this article the authors intend to analyze some of the regulations included in a series of international accounting standards - IAS 38 “Intangible Assets”, IAS 16 “Property, Plant and Equipment”, IAS 36 “Impairment of Assets”- in order to assess how their application influences the presentation of a financial status and the level and method for measuring the performance of entities.
International Financial Reporting Standards - IFRS aim at harmonizing accounting principles, procedures and treatments used for the preparation and presentation of annual financial statements in order to meet the information needs of all the social partners of an entity. In this article the authors intend to analyze some of the regulations included in a series of international accounting standards - IAS 38 “Intangible Assets”, IAS 16 “Property, Plant and Equipment”, IAS 36 “Impairment of Assets”- in order to assess how their application influences the presentation of a financial status and the level and method for measuring the performance of entities.
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