Critical Analysis of National and International Accounting Regulations on Transactions with Business Entities
Critical Analysis of National and International Accounting Regulations on Transactions with Business Entities
Author(s): Sorinel DomnisoruSubject(s): Micro-Economics, Methodology and research technology, Management and complex organizations, Accounting - Business Administration
Published by: Editura Universitaria Craiova
Keywords: combination of entities; mergers; acquisitions; international reglementation;
Summary/Abstract: The purpose of this article is to highlight how specific combinations of national entities, viewed through the appropriate accounting regulations, comply or not the information needs required by international accounting bodies, specifying the methods by which it may be achieving greater good convergence in this regard. The manner which these aims are achieved depends largely on the efficiency of financial reports released by the local entities.
Journal: Revista tinerilor economişti
- Issue Year: 2014
- Issue No: 22
- Page Range: 43-48
- Page Count: 6
- Language: English