Accounting harmonization measurement: the case of non-banking financial institutions in Romania

Accounting harmonization measurement: the case of non-banking financial institutions in Romania

Research Question: What is the degree of formal harmonization between IFRS and the national accounting framework currently applied by the non-banking financial institutions (NBFI) in Romania? Motivation: Measuring the degree of formal accounting harmonization is beneficial in the context of the fir...

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Bibliographic Details
Main Authors: Denis Levanti, Ileana Cosmina Pitulice, Aurelia Ștefănescu
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2021-03-01
Series:Contabilitate şi Informatică de Gestiune
Subjects:
ifrs
convergence
harmonization
non-banking financial institution
Online Access:http://online-cig.ase.ro/jcig/art/20_1_4.pdf

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