Financial Accounting

An IFRS Perspective in Romania

  • Adriana Duțescu

Table of contents

  1. Front Matter
    Pages i-xviii
  2. Adriana Duţescu
    Pages 1-10
  3. Adriana Duţescu
    Pages 11-28
  4. Adriana Duţescu
    Pages 29-62
  5. Adriana Duţescu
    Pages 63-92
  6. Adriana Duţescu
    Pages 93-129
  7. Adriana Duţescu
    Pages 131-187
  8. Adriana Duţescu
    Pages 189-219
  9. Adriana Duţescu
    Pages 221-239
  10. Adriana Duţescu
    Pages 241-259
  11. Adriana Duţescu
    Pages 295-319
  12. Back Matter
    Pages 321-344

About this book


This book covers the principles, concepts, techniques and practical tools of financial accounting in supporting overall business decisions. Using a comprehensive theoretical framework, this book is enhanced by practical examples, exercises, chapter summaries and complex cases in each of the eleven chapters. With the International Financial Reporting Standards (IFRS) and their specific Conceptual Framework as the baseline approach, this book also highlights Romanian regulation and practice specifically. Despite the globalisation efforts, this book demonstrates that there are still discrepancies and cultural challenges and will be of interest to students and academics of financial accounting.

Adriana Duțescu is a professor of Accounting in the Department of Accounting and Audit at the Bucharest University of Economic Studies (ASE), Romania. Adriana has more than 23 years of academic experience, both as researcher and lecturer, alongside business experience in corporate reporting, strategic management and financial analysis. A full professor and PhD tutor, Adriana is the author of several professional and academic books on accounting topics and several relevant articles and scientific papers about financial reporting based on IFRS, auditing, financial instruments, performance systems in specific industries, etc. She is a chartered financial auditor and a chartered tax advisor. At the international level, Adriana has contributed to the activity of the Federation of European Experts, within the Accounting Working Group, to the European Financial Reporting Advisory Group, as a member of the Supervisory Board and to HERMES (Higher Education and Research in Management of European Universities).


Romanian IFRS Regulation of Accounting Taxation Financial Statements Financial Instruments Financial Analysis

Authors and affiliations

  • Adriana Duțescu
    • 1
  1. 1.Bucharest University of Economic StudiesBucharestRomania

Bibliographic information

Industry Sectors
Finance, Business & Banking