Impact of the IFRS Adoption on Financial Assets and Liabilities. Empirical Evidence from Bucharest Stock Exchange
The aim of this paper is to study the impact of the transition to IFRS on financial assets and liabilities reported by non-financial companies listed on the Bucharest Stock Exchange. It uses data from the individual financial statements for the comparative year 2011, prepared under both Romanian acc...
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| Format: | Article |
| Language: | English |
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Sciendo
2015-12-01
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| Series: | Review of Economic and Business Studies |
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| Online Access: | https://doi.org/10.1515/rebs-2016-0004 |