Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors
| Autor: | Maria MANOLESCU, Georgeta PETRE, Alexandra LAZAR |
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| Jazyk: | angličtina |
| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | Audit Financiar, Vol 19, Iss 164, Pp 706-723 (2021) |
| Druh dokumentu: | article |
| ISSN: | 1583-5812 1844-8801 |
| DOI: | 10.20869/AUDITF/2021/164/023 |
| Popis: | Through this paper, the authors want to mark the centenary of the accounting profession in our country (1921-2021). They aim to analyze the evolution of financial reporting, at the national level, in the last three decades, parallel to the natural development of the accounting profession and to bring into the spotlights: - how developments at the national level have kept pace with the ever-changing European and international financial reporting requirements; - the current challenges for the accounting profession in general and financial auditors, in particular, generated by the frequent and particularly complex changes of international standards in the field, changes generated precisely by the need to strengthen the quality of the information provided by financial reporting; - the natural steps to be taken to strengthen professional cooperation and collaboration within and in the interest of the accounting profession, to respond effectively to the expectations of all stakeholders in the development of financial reporting. |
| Databáze: | Directory of Open Access Journals |
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