STUDY ON DISCLOSURE LEVEL OF COMPANIES LISTED ON THE BUCHAREST STOCK EXCHANGE IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS: THE CASE OF INTANGIBLE ASSETS

STUDY ON DISCLOSURE LEVEL OF COMPANIES LISTED ON THE BUCHAREST STOCK EXCHANGE IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS: THE CASE OF INTANGIBLE ASSETS

In the context of economic globalization, the need for high quality financial information has become a desiderate. Accounting met such needs through a set of high quality standards, the International Financial Reporting Standards. Their global imposing, either through adoption or convergence, ma...

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Bibliographic Details
Main Authors: CĂTĂLINA GORGAN, VASILE GORGAN
Format: Article
Language:English
Published: Academica Brâncuşi 2014-05-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
intangible assets
IFRS
compliance
disclosure index
financial reporting
Online Access:http://www.utgjiu.ro/revista/ec/pdf/ 2014-02/14_Gorgan%20Catalina,%20Gorgan%20Vasile.pdf

Internet

http://www.utgjiu.ro/revista/ec/pdf/ 2014-02/14_Gorgan%20Catalina,%20Gorgan%20Vasile.pdf

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