{"id":7799,"date":"2022-06-17T12:09:20","date_gmt":"2022-06-17T10:09:20","guid":{"rendered":"https:\/\/dev.editura.ase.ro\/editura-ase\/?post_type=product&#038;p=7799"},"modified":"2022-06-17T12:12:43","modified_gmt":"2022-06-17T10:12:43","slug":"convergenta-contabila-internationala-implicatii-asupra-raportarii-financiare","status":"publish","type":"product","link":"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/convergenta-contabila-internationala-implicatii-asupra-raportarii-financiare\/","title":{"rendered":"Convergen\u021ba contabil\u0103 interna\u0163ional\u0103. Implica\u0163ii asupra raport\u0103rii financiare"},"content":{"rendered":"<p>Convergen\u021ba contabil\u0103 interna\u0163ional\u0103 reprezint\u0103 un proces \u00een plin\u0103 desf\u0103\u015furare \u015fi o nou\u0103 etap\u0103 \u00een dezvoltarea contabilit\u0103\u0163ii, av\u00e2nd drept finalitate implementarea referen\u0163ialului interna\u0163ional la nivel mondial.<\/p>\n<p>Lucrarea analizeaz\u0103, pe de o parte, realiz\u0103rile \u015fi limitele privind procesul de convergen\u0163\u0103 contabil\u0103 interna\u0163ional\u0103, iar, pe de alt\u0103 parte, evolu\u0163ia raport\u0103rii financiare \u00een contextul aplic\u0103rii standardelor interna\u0163ionale de raportare financiar\u0103 la nivel mondial. Este explicat totodat\u0103 rolul contabilit\u0103\u0163ii \u015fi al raport\u0103rii financiare \u00eentr-un moment aparte, cel al crizei economice mondiale. Rom\u00e2nia, ca o component\u0103 a ansamblului economic interna\u0163ional, este parte integrant\u0103 a tuturor schimb\u0103rilor intervenite (globalizare, convergen\u021b\u0103 contabil\u0103, criz\u0103). \u00cen acest sens, lucrarea surprinde c\u00e2teva aspecte privind convergen\u021ba contabil\u0103 interna\u0163ional\u0103 \u00een Rom\u00e2nia \u015fi prezint\u0103 rezultatele unui studiu empiric privind nivelul de informare al entit\u0103\u0163ilor cotate la Bursa de Valori Bucure\u015fti, \u00een conformitate cu cerin\u0163ele de prezentare a informa\u0163iilor solicitate de standardele interna\u0163ionale de raportare financiar\u0103.<\/p>\n<p>Lucrarea se adreseaz\u0103 studen\u0163ilor la masterat, doctoranzilor \u015fi speciali\u015ftilor contabili interesa\u0163i de domeniul complex al raport\u0103rii financiare.<\/p>\n<div class=\"_df_book df-lite\" id=\"df_7800\"  _slug=\"convergenta-contabila-internationala-implicatii-asupra-raportarii-financiare\" data-title=\"convergenta-contabila-internationala-implicatii-asupra-raportarii-financiare\" wpoptions=\"true\" thumbtype=\"\" ><\/div><script class=\"df-shortcode-script\" nowprocket type=\"application\/javascript\">window.option_df_7800 = {\"outline\":[],\"autoEnableOutline\":\"false\",\"autoEnableThumbnail\":\"false\",\"overwritePDFOutline\":\"false\",\"direction\":\"1\",\"pageSize\":\"0\",\"soundEnable\":\"false\",\"source\":\"https:\\\/\\\/dev.editura.ase.ro\\\/editura-ase\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/2013-GORGAN-Convergenta-ctbila-intl-CUPR.pdf\",\"wpOptions\":\"true\"}; if(window.DFLIP && window.DFLIP.parseBooks){window.DFLIP.parseBooks();}<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Lucrarea analizeaz\u0103, pe de o parte, realiz\u0103rile \u015fi limitele privind procesul de convergen\u0163\u0103 contabil\u0103 interna\u0163ional\u0103, iar, pe de alt\u0103 parte, evolu\u0163ia raport\u0103rii financiare \u00een contextul aplic\u0103rii standardelor interna\u0163ionale de raportare financiar\u0103 la nivel mondial. Este explicat totodat\u0103 rolul contabilit\u0103\u0163ii \u015fi al raport\u0103rii financiare \u00eentr-un moment aparte, cel al crizei economice mondiale. Rom\u00e2nia, ca o component\u0103 a ansamblului economic interna\u0163ional, este parte integrant\u0103 a tuturor schimb\u0103rilor intervenite (globalizare, convergen\u021b\u0103 contabil\u0103, criz\u0103).<\/p>\n","protected":false},"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[901],"product_tag":[],"class_list":["post-7799","product","type-product","status-publish","product_cat-contabilitate-audit","pa_anul-aparitiei-211","pa_book-author-catalina-gorgan","first","instock","shipping-taxable","purchasable","product-type-variable"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Convergen\u021ba contabil\u0103 interna\u0163ional\u0103. Implica\u0163ii asupra raport\u0103rii financiare - Editura ASE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/convergenta-contabila-internationala-implicatii-asupra-raportarii-financiare\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Convergen\u021ba contabil\u0103 interna\u0163ional\u0103. Implica\u0163ii asupra raport\u0103rii financiare - Editura ASE\" \/>\n<meta property=\"og:description\" content=\"Lucrarea analizeaz\u0103, pe de o parte, realiz\u0103rile \u015fi limitele privind procesul de convergen\u0163\u0103 contabil\u0103 interna\u0163ional\u0103, iar, pe de alt\u0103 parte, evolu\u0163ia raport\u0103rii financiare \u00een contextul aplic\u0103rii standardelor interna\u0163ionale de raportare financiar\u0103 la nivel mondial. Este explicat totodat\u0103 rolul contabilit\u0103\u0163ii \u015fi al raport\u0103rii financiare \u00eentr-un moment aparte, cel al crizei economice mondiale. Rom\u00e2nia, ca o component\u0103 a ansamblului economic interna\u0163ional, este parte integrant\u0103 a tuturor schimb\u0103rilor intervenite (globalizare, convergen\u021b\u0103 contabil\u0103, criz\u0103).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/convergenta-contabila-internationala-implicatii-asupra-raportarii-financiare\/\" \/>\n<meta property=\"og:site_name\" content=\"Editura ASE\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-17T10:12:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dev.editura.ase.ro\/editura-ase\/wp-content\/uploads\/2022\/06\/2013-GORGAN-Convergenta-contabila-intl-SITE.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"400\" \/>\n\t<meta property=\"og:image:height\" content=\"578\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/#website\",\"url\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/\",\"name\":\"Editura ASE\",\"description\":\"Editura ASE\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"ro-RO\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/convergenta-contabila-internationala-implicatii-asupra-raportarii-financiare\/#webpage\",\"url\":\"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/convergenta-contabila-internationala-implicatii-asupra-raportarii-financiare\/\",\"name\":\"Convergen\u021ba contabil\u0103 interna\u0163ional\u0103. 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