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  • Scientific papers - Annals of "Dunarea de Jos" University of Galati - Analele științifice ale Universității "Dunărea de Jos" din Galați
  • Annals of “Dunarea de Jos” University. Fascicle I: Economics and Applied Informatics
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  • Scientific papers - Annals of "Dunarea de Jos" University of Galati - Analele științifice ale Universității "Dunărea de Jos" din Galați
  • Annals of “Dunarea de Jos” University. Fascicle I: Economics and Applied Informatics
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Bankruptcy Risk in IFRS Era. Case Study on BSE Companies

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ugal_f1_2013_nr3_10_Burca.pdf (316.2Kb)
Datum
2013
Autor
Burcă, Valentin
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Zusammenfassung
The path of international accounting convergence is, unanimously accepted by all decision makers of the international financial reporting environment, as being the best solution towards reducing differences in international accounting. The idea of core standards is embraced by our country, too, the proof being the last legislative changes in Romanian accounting framework. This study aims to highlight a small part of the economic consequences of the decision to extend the mandatory use of IFRS standards to the statutory financial statements, also. More exactly we will underline the changes registered at the level of bankruptcy risk measureson a samples of companies listed on BSE.
URI
http://10.11.10.50/xmlui/handle/123456789/3620
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  • Annals of “Dunarea de Jos” University. Fascicle I: Economics and Applied Informatics [80]

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