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The Financial Communication and the Accounting - Audit - Valuation Trinomial

Journal of Economics and Business Research

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Field Value
 
Title The Financial Communication and the Accounting - Audit - Valuation Trinomial
 
Creator Almasi, Robert
Gomoi, Bogdan Cosmin
Cuc, Lavinia Denisia
 
Subject financial communication, accounting, audit, valuation, standards
 
Description At this time, financial communication faces various obstacles concerning the homogenization of communication types. Moreover, due to globalization, communication on capital markets confronts with a very visible changing process. Thus, people from different parts of the world managed to pass over language barriers but still face the ones in the financial communication field. It is well known that most financial decisions are based on the information from the financial statements. But, both the form and the conceptual language used in order to elaborate these financial statements present numerous conflict marks. In order to attenuate these conflict marks, the IASB, having as main target the financial reporting homogenization, elaborated the IFRS. At this time, Romania also faces economic, politic, social and cultural irreversible processes, of great interest for accounting: the growth of number and economic power of multinational companies; the economic globalization, especially of the financial markets; the growth of capitalization and the appearance and development of new financial products.
 
Publisher Journal of Economics and Business Research
 
Contributor —
 
Date 2015-06-19
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.uav.ro/jour/index.php/jebr/article/view/525
 
Source Journal of Economics and Business Research; Vol 21, No 2 (2015): J of Economics & Business Research; 153 - 158
2069-9476
2068-3537
 
Language eng
 
Relation http://www.uav.ro/jour/index.php/jebr/article/view/525/pdf.
 
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