Conference Specifics
ISBN:  978-0-9860419-7-6
Conf. Updates

29th IBIMA Conference
Vienna, Austria
3 - 4 May 2017 



Oana Bogdan, Aura Domil and Dorel Mateş,




Based on the idea that each nation has its own accounting system and its own way of presenting information within financial situations, in order to achieve a process of accounting harmonization and conformity, one must identify the factors that influence financial reporting at a global level, with the purpose of transforming them, so that a set of accounting norms are generated. These norms are meant to ensure a homogenous way of presenting information. To this purpose, national, regional and international entities have supported the initiative of the International Accounting Standards Board, IASB, of putting together a coherent set of accounting standards, applicable to listed or large entities, regardless of the accounting system they belong to and the geopolitical space within they operate. 

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