Search results for: Sorana M. Manoiu

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Manoiu</title> <meta name="description" content="Search results for: Sorana M. Manoiu"> <meta name="keywords" content="Sorana M. Manoiu"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none navbar-toggler ml-auto" type="button" data-toggle="collapse" data-target="#navbarMenu" aria-controls="navbarMenu" aria-expanded="false" aria-label="Toggle navigation"> <span class="navbar-toggler-icon"></span> </button> <div class="w-100"> <div class="d-none d-lg-flex flex-row-reverse"> <form method="get" action="https://waset.org/search" class="form-inline my-2 my-lg-0"> <input class="form-control mr-sm-2" type="search" placeholder="Search Conferences" value="Sorana M. 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Manoiu"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 1</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: Sorana M. Manoiu</h1> <div class="card publication-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1</span> Perspectives of Financial Reporting Harmonization</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/search?q=Sorana%20M.%20Manoiu">Sorana M. Manoiu</a>, <a href="https://publications.waset.org/search?q=Razvan%20V.%20Mustata"> Razvan V. Mustata</a>, <a href="https://publications.waset.org/search?q=Ji%C5%99%C3%AD%20Strouhal"> Ji艡铆 Strouhal</a>, <a href="https://publications.waset.org/search?q=Carmen%20G.%20Bonaci"> Carmen G. Bonaci</a>, <a href="https://publications.waset.org/search?q=Dumitru%20Matis"> Dumitru Matis</a>, <a href="https://publications.waset.org/search?q=Ji%C5%99ina%20Bok%C5%A1ov%C3%A1"> Ji艡ina Bok拧ov谩</a> </p> <p class="card-text"><strong>Abstract:</strong></p> <p>In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.</p> <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/search?q=Convergence" title="Convergence">Convergence</a>, <a href="https://publications.waset.org/search?q=harmonization" title=" harmonization"> harmonization</a>, <a href="https://publications.waset.org/search?q=FASB" title=" FASB"> FASB</a>, <a href="https://publications.waset.org/search?q=IASB" title=" IASB"> IASB</a>, <a href="https://publications.waset.org/search?q=IFRS" title=" IFRS"> IFRS</a>, <a href="https://publications.waset.org/search?q=US%20GAAP." title=" US GAAP."> US GAAP.</a> </p> <a href="https://publications.waset.org/16269/perspectives-of-financial-reporting-harmonization" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/16269/apa" target="_blank" rel="nofollow" class="btn 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Search results for: Sorana M. Manoiu