The Impact of Applying the IFRS Accounting Rules on the Business Environment
Throughout this study, I have underlined the need for implementing financialaccounting rules and the general features related to the described fair value, while alsopresenting the development of the relevant standards and the definition of IASB perceptionin relation to financial assets, financial li...
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2016-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-I-full/Section-V/33.Traistaru_Diana.doc.pdf |
| Summary: | Throughout this study, I have underlined the need for implementing financialaccounting rules and the general features related to the described fair value, while alsopresenting the development of the relevant standards and the definition of IASB perceptionin relation to financial assets, financial liabilities and capital instruments.
A slow progress and repeated delays have helped IAS 39 remain relevant for a periodlonger than initially foreseen and this trend shall remain in place until IFRS 9 isimplemented. This shows the ever growing importance of the topics and approachesdiscussed in this study. |
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| ISSN: | 2393-3127 2393-3127 |