The aim of the paper is to analyze impact professional judgment and point out its role importance on compilation presentation financial statements. lists areas contained in Conceptual Framework Financial Reporting selected IAS/IFRS which emphasized. As plays a central preparation statements, it necessary encourage formalization approach determining most suitable method selecting indicators for ...

The research aims to study and analyze the most important effects of Covid-19 pandemic on accounting profession in general measurement disclosure procedures preparing financial reports particular. It also show requirements face CORONA its impact international reporting standards. In order standards, th e researchers took a sample 24 banks studied these by analysing statements this sample. addit...

The application of International Financial Reporting Standards (IFRS) has been introduced in many countries to enhance efficiencies financial markets and improve communication reporting. However, extant studies have suggested that the introduction IFRS increased narrative complexity, owing demand for more Considering accounting complexity can be either informative (enhancing understanding) or n...

This article aims to establish an overview of sustainable development practices within organizations in Romania, analyze how these are connected GRI (Global Reporting Initiative) indexes, and identify the connection between efforts made ensure processes economic performance enterprise. Given ever more prevalent digitalization company processes, implementing a sustainability management system mo...