EFFECTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS CONCERNING THE FINANCIAL CONTROL

Authors

  • Gheorghe MOROSAN Stefan cel Mare University of Suceava

Keywords:

accounting principles, internal control system, financial control, IFRS, Romania

Abstract

The purpose of this paper is to present the "normalization accounting practices" specific anglo-saxon countries, it is devoid of normative reference systems being influenced by operational practice. Accounting rules that define economic evaluation procedures for recording and best practices resulting from active and fully recognized by professional accountants that are encoded by authoritative professional bodies, respecting the best financial and economic doctrines. Yet another object of the work is to show the effects of international standards of financial reporting on financial audit and financial control then the accountant.

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Published

28.01.2014

Issue

Vol. 3 No. 1 (2014)

Section

Articles

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