General Opinions about the Adoption of IAS/IFRS in Romania

Dragos Andrei Stoica
JEL codes: 
A11 - Role of Economics; Role of Economists; Market for Economists, M41 - Accounting.
IAS/IFRS represent a set of global accounting standards that have gained a tremendous influence over national standards, regulations and organisations all across the globe. Romania’s argument for being an interesting research case is given mainly by its longer experience with the standards over other countries in the region. Through this study, my aim is to highlight the arguments in favour of IAS/IFRS over the national GAAP by conducting a survey, addressed to the employees of the biggest 7 accounting firms in Romania.
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