Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors

Through this paper, the authors want to mark the centenary of the accounting profession in our country (1921-2021). They aim to analyze the evolution of financial reporting, at the national level, in the last three decades, parallel to the natural development of the accounting profession and to brin...

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Autores principales:	Maria MANOLESCU, Georgeta PETRE, Alexandra LAZAR
Formato:	article
Lenguaje:	EN
Publicado:	Chamber of Financial Auditors of Romania 2021
Materias:	financial reporting accounting profession ifrs professional judgement statutory audit audit opinion Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/79ed1ad1e23d46cba04e0e1e6d552866
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spelling	oai:doaj.org-article:79ed1ad1e23d46cba04e0e1e6d5528662021-11-08T12:33:19ZValences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors10.20869/AUDITF/2021/164/0231583-58121844-8801https://doaj.org/article/79ed1ad1e23d46cba04e0e1e6d5528662021-11-01T00:00:00Zhttp://revista.cafr.ro/temp/Article_9681.pdfhttps://doaj.org/toc/1583-5812https://doaj.org/toc/1844-8801Through this paper, the authors want to mark the centenary of the accounting profession in our country (1921-2021). They aim to analyze the evolution of financial reporting, at the national level, in the last three decades, parallel to the natural development of the accounting profession and to bring into the spotlights: - how developments at the national level have kept pace with the ever-changing European and international financial reporting requirements; - the current challenges for the accounting profession in general and financial auditors, in particular, generated by the frequent and particularly complex changes of international standards in the field, changes generated precisely by the need to strengthen the quality of the information provided by financial reporting; - the natural steps to be taken to strengthen professional cooperation and collaboration within and in the interest of the accounting profession, to respond effectively to the expectations of all stakeholders in the development of financial reporting.Maria MANOLESCUGeorgeta PETREAlexandra LAZAR Chamber of Financial Auditors of Romaniaarticlefinancial reportingaccounting professionifrsprofessional judgementstatutory auditaudit opinionAccounting. BookkeepingHF5601-5689FinanceHG1-9999ENAudit Financiar, Vol 19, Iss 164, Pp 706-723 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	financial reporting accounting profession ifrs professional judgement statutory audit audit opinion Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
spellingShingle	financial reporting accounting profession ifrs professional judgement statutory audit audit opinion Accounting. Bookkeeping HF5601-5689 Finance HG1-9999 Maria MANOLESCU Georgeta PETRE Alexandra LAZAR Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors
description	Through this paper, the authors want to mark the centenary of the accounting profession in our country (1921-2021). They aim to analyze the evolution of financial reporting, at the national level, in the last three decades, parallel to the natural development of the accounting profession and to bring into the spotlights: - how developments at the national level have kept pace with the ever-changing European and international financial reporting requirements; - the current challenges for the accounting profession in general and financial auditors, in particular, generated by the frequent and particularly complex changes of international standards in the field, changes generated precisely by the need to strengthen the quality of the information provided by financial reporting; - the natural steps to be taken to strengthen professional cooperation and collaboration within and in the interest of the accounting profession, to respond effectively to the expectations of all stakeholders in the development of financial reporting.
format	article
author	Maria MANOLESCU Georgeta PETRE Alexandra LAZAR
author_facet	Maria MANOLESCU Georgeta PETRE Alexandra LAZAR
author_sort	Maria MANOLESCU
title	Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors
title_short	Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors
title_full	Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors
title_fullStr	Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors
title_full_unstemmed	Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors
title_sort	valences of financial reporting according to ifrs. up-to-date challenges for financial auditors
publisher	Chamber of Financial Auditors of Romania
publishDate	2021
url	https://doaj.org/article/79ed1ad1e23d46cba04e0e1e6d552866
work_keys_str_mv	AT mariamanolescu valencesoffinancialreportingaccordingtoifrsuptodatechallengesforfinancialauditors AT georgetapetre valencesoffinancialreportingaccordingtoifrsuptodatechallengesforfinancialauditors AT alexandralazar valencesoffinancialreportingaccordingtoifrsuptodatechallengesforfinancialauditors
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Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors

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