The Role of Prudence in Financial Reporting: IFRS versus Directive 34

Procedia Economics and Finance - Tập 32 - Trang 738-744 - 2015
Geanina Măciucă1, Elena Hlaciuc1, Antonela Ursache1
1“Ştefan cel Mare University” of Suceava, 13 University Street, Suceava, 720225, Romania

Tài liệu tham khảo

Alexander, D, Nobes, C., 2010. Financial accounting. An International Introduction, Prentice Hall. Bunea, Ş., 2014. “Mai avem nevoie de prudenţă în raportarea financiară?”, Curierul Naţional, iunie 2014. CFA Society United Kingdom, 2014. Response to IASB DP/2013/1, A Review of the Conceptual Framework for Financial Reporting, 21 January 2014. Colasse, B., 2009. Fundamentele contabilităţii, Editura TipoMoldova, Iaşi, traducere Neculai Tabără. Feleagă and Feleagă, Feleagă, L., Feleagă, N., Constituţia contabilităţii financiare sau matricea ei de referinţă, Economie teoretică şi aplicată, pp. 29-40. Feleagă, L., Voicu, D., Feleagă N., 2010. “National Accounting Culture And The Recognition Of Provisions: An Application Of The Prudence Principle”, hal-00481581, version 1-6 may 2010. Feleagă, N., 1996. Controverse contabile:dificultăţi conceptuale şi credibilitatea contabilităţii, Editura Economică, Bucureşti. Feleagă, N., 2006. “Contabilitatea din România la ora convergenţelor cu directivele europene şi referenţialul internaţional. Economie teoretică şi aplicată” (supliment România în Uniunea Europeană. Potenţialul de convergenţă). García, 2004, Balance sheet versus earnings conservatism in Europe, European Accounting Review, 13, 261, 10.1080/0963818042000203347 Gorgan, C., 2013. Convergenţa contabilă internaţională. Implicaţii asupra raportării financiare, Editura ASE, Bucureşti. Grambovas, 2006, Earnings conservatism: panel data evidence from the European Union and the United States, Abacus, 42, 354, 10.1111/j.1467-6281.2006.00205.x Günther, 2014, Revisiting the Fundamental Concepts of IFRS, Abacus, 50, 107, 10.1111/abac.12024 Hellman, 2008, Accounting conservatism under IFRS, Accounting in Europe, 5, 71, 10.1080/17449480802510492 Horomnea, E., 2012. Dimensiuni ştiinţifice, sociale şi spiritual în contabilitate, Editura TipoMoldova, Iaşi. Kieso, D.E., Weygandt, J.J, Warfield, T.D., 2012. Intermediate Accounting, John Wiley &Sons Inc. Malley, A., 2014. “Is prudence still a virtute?”. Marshall, D.H., McManus, W.W., Viele D.F., 2014. Accounting, What the Numbers Mean, McGraw-Hill Irwin. Minu, M., 2002. Contabilitatea ca instrument de putere, Editura Economică, Bucureşti. Pajunen, K., 2010. “International Financial Reporting Standards in Relation to Finnish Accounting Traditions – A Survey of Finnish Accounting Professionals”, 6AHIC Conference. Palea, V., 2013. “IAS/IFRS and Financial reporting quality: Lessons from the European experience”, China Journal of Accounting Research 6, pp. 247-263. Shamrock, S., 2012. IFRS and US GAAP-An comprehensive Comparison, John Wiley&Sons;. Soderstrom, 2007, IFRS Adoption and Accounting Quality: A Review, European Accounting Review, 16, 675, 10.1080/09638180701706732 Standardele Internaţionale de Raportare Financiară, 2013. Editura Ceccar, Bucureşti. Wang, 2013, The Study of Accounting Conservatorism after the Promulgation of New Accounting Standards for Enterprises- Based on the Evidence in Chinas Capial Market, International Business Research, 6, 183, 10.5539/ibr.v6n3p183 Watts, R.L. 2002. “Conservatism in Accounting”, Social Science Research Network Electronic Paper Collection http://papers.ssrn.com/paper.taf?abstract_id=371820. Zeff, S., 1999. “Evolucion del marco conceptual para las empresas mercantiles”, Revista Espanola de Financiacion y contabilidad, pp.151-194. Zhang, Z.R., 2009. Accounting Conservatism, Victoria University of Wellington, doctoral thesis.