Implimentare IFRS în diferite țări

Abstract

The development and adoption of International Financial Reporting Standards (IFRS) is a significant phenomenon in the evolution of modern accounting. In today's global economic landscape, characterized by interdependence and transnational investments, the need for a common financial language has become evident. International Financial Reporting Standards (IFRS) emerged in response to this need, providing a harmonized accounting framework for the presentation of financial information. This paper aims to analyse the process of implementing IFRS in various countries, highlighting the particularities, challenges and benefits of adopting these standards in different socio-economic contexts. CZU: 006.44:657.15; JEL: M41