Considerente teoretice și aspecte practice privind IFRS 1 „Aplicarea pentru prima dată a IFRS”

Abstract

The purpose of this study is to provide a rigorous analysis of the initial withdrawals related to the first financial reporting of an economic entity that wishes to apply the International Financial Reporting Standards. The established objectives are to analyze the content of the Balance Sheet and the Profit and Loss Account applying IFRS and national GAAP. The essential foundation in the elaboration of the International Financial Reporting Standards is the promotion of a homogeneous economic-financial language for all users of financial accounting information. The importance of the treated subject is relevant for the professional accountants, auditors but also for the other parties interested in the accounting practices used by the IFRS reporting companies. Jel: M41- Accounting.; CZU: 657:006.44.