| Autor: |
BonacI, Carmen Giorgiana, Mustata, Razvan V., Matiş, Alina |
| Předmět: |
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| Zdroj: |
Journal of International Management Studies; 2012, Vol. 12 Issue 2, p94-99, 6p |
| Abstrakt: |
Our paper approaches the accounting standard setting process from a national perspective. After documenting the importance of financial reporting and accounting regulations being enhanced during turbulent times, our analysis focuses on steps to be followed in developing the financial reporting model at national level. Both the employed research methodology and the purpose of the study position the analysis in the area of normative accounting research. Discussing the characteristics and development of normative accounting theories is further helpful in establishing the methodology to consider particularities at national level and the manner in which they should be approached and transposed within the normative process. The therefore developed methodology is applied by discussing the proposed financial reporting model in Romania's case. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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