The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Romania

References

• Albu, C. N., Albu, N., & Alexander, D. (2014). When global accounting standards meet the local context – insights from an emerging economy. Critical Perspectives on Accounting, 25, 489–510. doi:10.1016/j.cpa.2013.03.005
   Web of Science ®Google Scholar
• Albu, C. N., Albu, N., Fekete, S., Gîrbină, M. M., Selimoglu, S. K., Kovács, D. M., … Strouhal, J. (2013). Implementation of IFRS for SMEs in emerging economies: Stakeholder perceptions in the Czech Republic, Hungary, Romania and Turkey. Journal of International Financial Management & Accounting, 24, 140–175. doi:10.1111/jifm.12008
   Web of Science ®Google Scholar
• Albu, C. N., Albu, N., & Hoffmann, S. (2016). Enforcing an enforcement system and the clash of cultures in Romania (Working paper).
   Google Scholar
• Albu, N., Albu, C. N., Bunea, S., Calu, D. A., & Gîrbină, M. M. (2011). A story about IAS/IFRS implementation in Romania: An institutional and structuration theory perspective. Journal of Accounting in Emerging Economies, 1, 76–100. doi:10.1108/20421161111107868
   Google Scholar
• Albu, N., & Pălărie, I. (2016). Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis. Audit Financiar, 138, 634–641. doi:10.20869/AUDITF/2016/138/634
   Google Scholar
• Buculescu, M. M., & Velicescu, B. N. (2014). An analysis of the convergence level of tangible assets (PPE) according to Romanian national accounting regulation and IFRS for SMEs. Accounting and Management Information Systems, 13, 774–799. Retrieved from: http://www.cig.ase.ro/articles/13_4_9.pdf
   Google Scholar
• Coste, A. I., & Fekete, S. (2013). Harmonization of national regulation and international financial reporting standards – particular case of noncurrent assets. The Annals of the University of Oradea, 1, 1190–1197. Retrieved from: http://anale.steconomiceuoradea.ro/volume/2013/n1/126.pdf
   Google Scholar
• Directive 2013/34/EU. Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, Official Journal of the European Union, L 182/19.
   Google Scholar
• Istrate, C. (2012). Impact of IFRS on Romanian accounting and tax rules for fixed tangible assets. Accounting and Management Information Systems, 11, 243–263. Retrieved from: http://www.cig.ase.ro/articles/11_2_9.pdf
   Google Scholar
• Istrate, C. (2014). Impact of IFRS on the accounting numbers of Romanian listed companies. Accounting and Management Information Systems, 13, 466–491. Retrieved from: http://www.cig.ase.ro/articles/13_3_3.pdf
   Google Scholar
• King, N., Beattie, A., Cristescu, M. M., & Weetman, P. (2001). Developing accounting and audit in a transition economy: The Romanian experience. European Accounting Review, 10(1), 149–171. doi:10.1080/09638180122711
   Google Scholar
• Legea contabilităţii (1991). nr. 82/1991 republicată [Accounting Law republished], Monitorul Oficial al României nr. 454/18.VI.2008.
   Google Scholar
• Ordinul Ministrului Finanţelor Publice (2014). nr. 1.802/2014 pentru aprobarea Reglementărilor contabile privind situațiile financiare anuale individuale şi situațiile financiare anuale consolidate [Order for the approval of accounting regulations for the separate and consolidated financial statements], Monitorul Oficial al României nr. 963/30.XII.2014.
   Google Scholar
• Ordinul Ministrului Finanţelor Publice (2016). nr. 2.844/2016 pentru aprobarea Reglementărilor contabile conforme cu Standardele Internaţionale de Raportare Financiară [Order for the approval of accounting regulations compliant with IFRS], Monitorul Oficial al României nr. 1.020/19.XII.2016.
   Google Scholar
• Ordonanţa de urgenţă a guvernului (2014) nr. 79/2014 pentru modificarea şi completarea Legii contabilităţii nr. 82/1991 [OUG 79/2014 for the modification of the Accounting Law], Monitorul Oficial al României nr. 902/11.XII.2014.
   Google Scholar
• Păunescu, M. (2015). Revenue recognition and measurement. Accounting principles vs. tax rules for Romanian entities. Audit Financiar, 121, 81–90. Retrieved from http://revista.cafr.ro/RevistaDetalii_EN?Cod=137
   Google Scholar
• Regulation (EC) no. 1606/2002. Regulation (EC) no. 1606/2002 of the European Parliament and of the Council on the application of international accounting standards, Official Journal of the European Communities, L 243/1.
   Google Scholar
• Săcărin, M. (2014). Impactul adoptării pentru prima dată a IFRS de către societăţile nefinanciare cotate la Bursa de Valori Bucureşti [Impact of the first time IFRS adoption by non-financial entities listed on Bucharest Stock Exchange]. Audit Financiar, 109, 46–54. Retrieved from http://revista.cafr.ro/RevistaDetalii_EN?Cod=125
   Google Scholar
• World Bank (2003). Romania report on the observance of standards and codes (ROSC). Washington, DC. Retrieved from http://www.worldbank.org/ifa/ rosc_aa_rom.pdf
   Google Scholar
• World Bank (2008). Romania report on the observance of standards and codes (ROSC). Washington, DC. Retrieved from http://siteresources.worldbank.org/ROMANIAEXTN/Resources/Romania_Final_A&A_ROSC.pdf
   Google Scholar