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„The Control” in View of International Accounting Regulation and Romanian Accounting Regulation
Studies and Scientific Researches: Economics Edition
View Archive Info| Field | Value | |
| Title |
„The Control” in View of International Accounting Regulation and Romanian Accounting Regulation
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| Creator |
Ciuraru-Andrica, Cristina
Oprisan, Elena |
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| Subject |
control; exclusive control; parent; subsidiary; acquirer; acquiree
M41 |
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| Description |
In Romania, financial reporting accountant is governed by Accounting Low number 82/1991, republished, and O.M.F.P. 3.055/2009 approving the accounting regulation in accordance with European Directives. To these are added the International Financial Reporting Standards (IFRS, IAS and IFRIC) of which must take into account certain Romanian legal persons in accordance with applicable regulations. Therefore this paper presents the main points of the control from the two types of accounting regulations perspective (national and international) applied in our country.
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| Publisher |
Vasile Alecsandri University of Bacau
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| Contributor |
—
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| Date |
2010-12-15
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://sceco.ub.ro/index.php/SCECO/article/view/61
10.29358/sceco.v0i15.61 |
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| Source |
STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 15 (2010)
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 15 (2010) 2344-1321 2066-561X |
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| Language |
eng
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| Relation |
http://sceco.ub.ro/index.php/SCECO/article/view/61/174
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