References
- 1. Adhana, D., (2020), Convergence of International Financial Reporting Standards (IFRS) in Indian Accounting Curriculum. Alochana Chakra Journal, Volume IX, Issue IV, April/2020, Available at SSRN: https://ssrn.com/abstract=3578821
- 2. Barhamzaid, Z., (2019), Unconditional Conservatism Under the Chinese Version of IFRS. China Journal of Accounting Research, Vol 12, No. 4, p. 395-409, Available at SSRN: https://ssrn.com/abstract=3505450
- 3. Benston, G.J., Bromwich, M., Wagenhofer, A., (2006). Principles- versus rules-based accounting standards: The FASB‘s standard-setting strategy, Abacus, Vol. 42, No. 2, p. 165–88. https://doi.org/10.1111/j.1467-6281.2006.00196.x
- 4. Bradford, W., Chen, C., Zhu, S., (2017), Conservative Accounting, IFRS Convergence and Cash Dividend Payments: Evidence from China, European Financial Management, Vol. 23, Issue 3, p. 376-414, 2017, Available at http://dx.doi.org/10.1111/eufm.12114
- 5. Brezeanu, P., Dumiter, F., Ghiur, R., Todor, S., (2018). Tax Compliance at National Level, Studia Universitatis „Vasile Goldiș” Arad, Economics Series, 28(2), 1-17, https://doi.org/10.2478/sues-2018-0006
- 6. Burke, Q., (2019), Why Haven‘t U.S. GAAP and IFRS on Insurance Contracts Converged?, Evidence from an Unsuccessful Joint Project, Journal of Contemporary Accounting & Economics, https://doi.org/10.1016/j.jcae.2019.04.001.
- 7. Cernușca, L., (2020), Soft and Hard Skills in Accounting Field-Empiric Results and Implication for the Accountancy Profession, Studia Universitatis „Vasile Goldiș” Arad, Economics Series, 30(1), 33-56, https://doi.org/10.2478/sues-2020-0003.
- 8. Chen, C., Lee, E., Lobo, G.J., Zhu, J., (2017), Who Benefits from IFRS Convergence in China?, Journal of Accounting, Auditing and Finance. Volume 34, Issue1, pp. 99-124, https://doi.org/10.1177/0148558x16688115.
- 9. Cheporov, V., (2000), Is it possible to harmonize and standardize the accounting system? Bulletin of ZDTU, № 19, pp. 305–309.
- 10. Conceptual Framework, (2018), Conceptual Framework for Financial Reporting 2018, Croner-i: HR-Tax-H&S-Audit&Accounting, Retrieved from https://library.croneri.co.uk/cch_uk/iast/miscconceptualfram2018-201803, (08/06/2019).
- 11. Conceptual Framework for Financial Reporting, (2010), IFRS Foundation, Retrieved from http://eifrs.iasb.org/eifrs/bnstandards/en/framework.pdf (08/06/2019)
- 12. Conference 40 FASB (2013), Session 1, September 2013. - https://www.accountingfoundation.org/jsp/Foundation/Page/FAFLandingPage&cid=1176163605977.
- 13. Dipiase, S.A., (junior), Eccles, R.J., (2003), The future of corporate reporting: How to restore the trust of society M., Alpina Publisher, p. 211.
- 14. FASB Conceptual Framework, (1980), Statement of Financial Accounting Concepts, No. 3., Elements of Financial Statements of Business Enterprises, https://www.fasb.org/jsp/FASB/Document_C/DocumentPage?cid=1218220132628&acceptedDisclaimer=true.
- 15. Fuad, F., Juliarto, A., Harto, (2019), Does IFRS Convergence Really Increase Accounting Qualities? Emerging Market Evidence. Journal of Economics, Finance & Administrative Science, Vol. 24, No. 48, https://doi.org/10.1108/jefas-10-2018-0099, Available at SSRN: https://ssrn.com/abstract=3499214.
- 16. Gao, R., Sidhu, B.K., (2018), Convergence of Accounting Standards and Financial Reporting Externality: Evidence from Mandatory IFRS Adoption, Accounting & Finance, Vol. 58, Issue 3, pp. 817-848, Available at http://dx.doi.org/10.1111/acfi.12236
- 17. IFRS 15 – Revenue from Contracts with Customers, https://www.iasplus.com/en/standards/ifrs/ifrs15
- 18. IFRS 16 – Leases https://www.iasplus.com/en/standards/ifrs/ifrs-16
- 19. IFRS 3 – Business Combinations, https://www.iasplus.com/en/standards/ifrs/ifrs3
- 20. IFRS 9 – Financial Instruments, https://www.iasplus.com/en/standards/ifrs/ifrs9
- 21. Kallousa, N., Warsame, H.A., (2018), Examining Often-Heard Allegations: Is U.S. GAAP More Rules-based than IFRS? Available at SSRN: https://ssrn.com/abstract=3533455 or http://dx.doi.org/10.2139/ssrn.3533455.
- 22. Kireitsev, G., (2007), Globalization of the economy and unification of accounting methodology // Scientific report at the 6th International scientific conference "Scientific research in the field of accounting, control and analysis: theoretical and methodological significance and directions for further development", Zhytomyr, October 18-19, Zhytomyr: ZhGTU, p. 68
- 23. Lin, S.W.J., Riccardi, W., Wang, C., (2017), Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability, Contemporary Accounting Research Conference, Available at: http://dx.doi.org/10.2139/ssrn.2956076
- 24. Merigo, J.M., Yang, J.-B., (2017), Accounting Research: A Bibliometric Analysis, Australian Accounting Review, 27(1), 71–100, https://doi.org/10.1111/auar.12109
- 25. Nelson, M., (2003), Behavioral evidence on the effects of principles - and rules-based standards, Accounting Horizons, Vol. 17, No. 1, pp. 91–104, https://doi.org/10.2308/acch.2003.17.1.91.
- 26. Nobes, C., Parker, R., (2016), Comparative International Accounting, 13th Edition, Pearson, 640 p.
- 27. Nobes, C.W., (2006), Book review of Street (2005), Accounting and Business Research, Vol. 36, No. 1, pp. 53–55.
- 28. Obradovic, V., Čupić, M., Dimitrijević, D., (2018), Application of International Financial Reporting Standards in the Transition Economy of Serbia, Australian Accounting Review, 28(1), pp. 48-60, https://doi.org/10.1111/auar.12187. Available at SSRN: https://ssrn.com/abstract=3149482.
- 29. Onodi, B.E., Nwaorgu, I.A., Edibo, S.J., Abiahu, Mary-Fidelis C., (2018), Convergence of Accounting Standards and Financial Reporting Quality of Brewery Industry in Nigeria, Proceedings of 4th Annual International Academic Conference on Accounting and Finance, Available at SSRN: https://ssrn.com/abstract=3209797
- 30. PKF International Ltd., (2019), Wiley Interpretation and Application of IFRS Standards, In Wiley Interpretation and Application of IFRS Standards, https://doi.org/10.1002/9781119461531.
- 31. Safta, I., Achim, M., Borlea, S., (2020), Manipulation of Financial Statements Through the Use of Creative Accounting, Case of Romanian Companies, Studia Universitatis „Vasile Goldiș” Arad, Economics Series, 30(3), 90-107, https://doi.org/10.2478/sues-2020-0019.
- 32. Saidi, F., (2013), Accounting Developments in Algeria: The Road to IFRS, International Research Journal of Applied Finance, Vol. IV(1), 124-142, Available at SSRN: https://ssrn.com/abstract=3047020.
- 33. Shkulipa, L., (2018), Analysis of the Methodology of Fixed Assets in Accordance with IAS 16 ―Fixed Assets” and P(S)BU 7 ―Fixed Assets”: Theory and Practice, Scientific Bulletin of National Academy of Statistics, Accounting and Audit, № 4, 102-112. DOI: https://doi.org/10.31767/nasoa.4.2018.10.
- 34. Shkulipa, L., (2021), Grouping of major changes in Conceptual Framework of financial reporting and analysis of new challenges, Studia Universitatis „Vasile Goldiș” Arad, Economics Series, 31(2), 20-44.
- 35. Tawiah, V., (2020), Convergence to IFRS: A Comparative Analysis of Accounting Standards in India, International Journal Accounting, Auditing and Performance Evaluation, Forthcoming, Available at SSRN: https://ssrn.com/abstract=3600759.
- 36. Véron, N., (2020), The Global Accounting Experiment [Electronic resource] // Deloitte IAS Plus, http://www.iasplus.com/europe/0704bruegelaccounting.pdf.
- 37. Walton, S., (1992), Harmonization of accounting in France and Britain: some evidence, Abacus, Vol. 28, No. 2, 186–99. https://doi.org/10.1111/j.1467-6281.1992.tb00279.x.
- 38. Yen, S., Wang, H., (2014), The Effect of Convergence to International Financial Reporting Standards on the Quality of Financial Reporting in Taiwan, Journal of Accounting Review, 2014/1, Vol. 58, 1-37, DOI:10.6552/JOAR.2014.58.1.
- 39. Zhuk, V.M., (2010), To the problems of IFRS implementation strategy in Ukraine, Accounting and Auditing, № 10, pp. 16-22, http://magazine.faaf.org.ua/do-problem-strategii-zaprovadzhennya-msfz-vukraini.html