THE IAS/IFRS STANDARDS SYSTEM BETWEEN HARMONIZATION AND DEFORMITY

The development of competition, the globalization and the growth and integration of the capital markets require comparable accounting information based on superior- quality standards, an accounting information to consolidate and not to obstruct the global efficiency of the market .The obligatory adoption of the current IAS/IFRS norms for the creation of the financial statements of the European companies- and especially of the listed ones- are a necessary step for the full integration of the financial markets of EU member state. The 4th and 7th CE directives contributed to the harmonization of the base accounting information of the stock companies, determining a general improvement of the European accounting norms quality, and this due to the greater comparability of the companies' account, which eased the activity of the trans-border companies.IAS/IFRS norm, accounting information, deformity.

ACCOUNTING TREATMENT OF WEB DESIGN ACCORDING TO INTERNATIONAL STANDARDS OF FINANCIAL REPORTING IAS / IFRS. AN INTERNATIONAL AND NATIONAL APPROACH

Great think regarding the Internet is the speed with which it has penetrated into our daily lives. History of the Internet began in 1960 but only in the early'90 the Internet has evolved to the point that we see today. An open society means also the rightweb design evaluation,recognition of web desing, accounting tretment of web design, international approach, national approach

E-Invoicing System In The Accounting Professionals\u27 View - An Empirical Research

The digital transformation of the relationship between the private sector and the tax administration, through the implementation of the electronic invoicing system (RO e-Factura) represents a huge leap in the reform of public administration in Romania, with the potential to improve efficiency, reduce costs and simplify invoicing processes. In this context, the purpose of this study is to survey respondents\u27 opinion on the implementation and application of RO e-Factura on operational efficiency, costs, tax compliance and environmental sustainability, highlighting the benefits for both companies and the business environment, ahead of the mandatory implementation, as of July 1, 2024. Thus, through the questionnaire, we aimed to obtain information on the level of familiarization with the e-invoicing concept, perceived benefits, obstacles encountered in the implementation of this system, as well as the level of readiness and interest in adopting e-invoices. The results obtained can provide useful guidance and information for the state and regulatory bodies that can use them in order to optimize the use of e-invoices in the public and private sector in Romania

Impactul Standardelor Internaţionale de Contabilitate pentru Sectorul Public asupra contabilității instituțiilor publice din România

SOCOLIUC, Marian. Impactul Standardelor Internaţionale de Contabilitate pentru Sectorul Public asupra contabilității instituțiilor publice din România. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 217-222. ISBN 978-9975-127-67-7.Obiectivul urmărit de acest articol are în vedere prezentarea impactului Standardelor Internaţionale de Contabilitate pentru Sectorul Public (IPSAS) asupra contabilității instituțiillor publice reflectat prin îmbunătățirea calității și comparabilității informațiilor financiare raportate de entitățile din sectorul public din România şi din întreaga lume. Astfel se încearcă creionarea unor standarde internaționale care să răspundă nevoilor specifice ale sectorului public din statele membre, favorizând creșterea nivelului de transparență a informațiilor transmise și o mai bună informare a deciziilor de alocare a resurselor.Analizându-se impactul IPSAS asupra contabilității instituțiilor publice la nivel național se remarcă faptul că este necesară o contabilitate publică armonizată deoarece o mai bună comparabilitate a gestiunii veniturilor și cheltuielilor unui stat ar conduce la creșterea și la întărirea semnificativă a economiei oricărei țări. CZU: 006.3:657.31(498) ; JEL: J 41