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What is Convergence of PPE Accounting in Romania about?
This article analyzes the level of convergence between Romanian national accounting regulations and IFRS for SMEs regarding definitions, treatment, and policies for property, plant, and equipment. The authors conducted a comparative analysis and found a medium level of formal convergence for PPE. However, there are significant obstacles to adopting IFRS for SMEs in Romania due to fiscal rules that influence accounting practices and certified accountants agreeing with practices not in line with IFRS for SMEs
- Author
- Roxana Marilena
- Language
- EN