IFRS Financial Accounting

The book surprises the complex issue of international accounting, constituting a new challenge for students and professors, experts and auditors, accountants economists and normalizers, in other words, for all those who contribute to the promotion of modern accounting in the Romanian environment. It is equally divided between the seductive analysis of concepts and the appeal to the force of persuasion of practical implementations. The quest in the world of concepts focuses mainly on the study of the conceptual accounting framework, considered as an opener for new regulatory and practical solutions. In terms of stopping in practice, it aimed at analyzing the regulations in the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), following the triad of "recognition, measurement and estimation".