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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 3, Number 2, Year 2015| IMPLEMENTATION OF IAS 38 IN WEST REGION OF ROMANIA ECONOMIC ENTITIES | 
Download | | Author(s): Alin Emanuel Artene, Aura Emanuela Domil, Moise Domil, Adrian Cosmin Caraiman | | DOI: 10.4316/EJAFB.2015.324 | | Abstract: Romanian economic entities accounting is marked by the process of globalizing of financial markets and the need of information among creditors witch count on the robustness, transparency and comparability of financial reports in order to efficiently allocate available capital. In case of Financial Reporting, national difference prevent efficient of financial resources and in this way increasing the risk and the cost supported by investors. In this paper we try to emphasize the role of a new and more sustainable accounting and how this community awareness takes into consideration when West Region Economic entities price their business for attracting new investors or convincing creditors? Even dough intangible assets are very important to any company, a great percentage of managers, in the area in which we conducted our study, do not have an adequate understanding of how their brand or trade mark and customer portfolio influence the value of their businesses. ... | | Keywords: IFRS, Accounting, IAS 38, SME | References:
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