img Leseprobe Leseprobe

Financial Accounting

An IFRS Perspective in Romania

Adriana Duțescu

PDF
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Springer International Publishing img Link Publisher

Sozialwissenschaften, Recht, Wirtschaft / Betriebswirtschaft

Beschreibung

This book covers the principles, concepts, techniques and practical tools of financial accounting in supporting overall business decisions. Using a comprehensive theoretical framework, this book is enhanced by practical examples, exercises, chapter summaries and complex cases in each of the eleven chapters. With the International Financial Reporting Standards (IFRS) and their specific Conceptual Framework as the baseline approach, this book also highlights Romanian regulation and practice specifically. Despite the globalisation efforts, this book demonstrates that there are still discrepancies and cultural challenges and will be of interest to students and academics of financial accounting.

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Kundenbewertungen

Schlagwörter

Taxation, Financial Statements, Regulation of Accounting, Financial Analysis, Romanian IFRS, Financial Instruments