INDIVIDUAL EFFORTS OF IFRS ADOPTION - COMPARISON BETWEEN ROMANIA AND THE UNITED STATES

Aura Emanuela Domil, Alin Emanuel Artene, Adrian Gencia, Silviu Saplacan

Abstract


In recent years, the evolution of accounting normalization at an international level has been marked by increasing efforts on behalf of the IFRS Foundation, met with a wider openness from various domestic accounting regulating bodies. Although the process has entered a stage of rapid success, in comparison with the last decades of the 20th century, the completion of harmonization is still far from reaching an end point. The current paper undertakes a comparison between the United States of America and Romania, as representatives of the Anglo-Saxon and Continental accounting traditions; having the aim of offering a better understanding of the various contextual and inherent difficulties faced by the IFRS conversion process.

Keywords


sports recreation tourism; new tourists; tourists’ profiles; Baile Herculane; consumer behavior

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Copyright (c) 2016 aura emanuela domil, Alin Emanuel Artene, Adrian Gencia, Silviu Saplacan

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania

E-mail: tabitaadamov2003 [at] yahoo.com
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