We contribute to an increasing literature on accounting harmonization and applicability of global standards and concepts in local contexts.
The authors wish to thank the anonymous reviewers, participants and discussants of the 30th congress of the Francophone Accounting Association in Strasbourg (May 27–29, 2009), the 11th IAAER World Congress of Accounting Educators and Researchers (November 4–6, 2010), the 32nd congress of the Francophone Accounting Association in Montpellier (May 9–11, 2011), the American Accounting Association’s International Accounting Section 17th Annual Mid-Year Conference, Tampa, January 26–28, 2011, and Lisa Evans, George Georgiou, Marek Schreuder, Mădălina Gîrbină, Stere Mihai, and Lavinia Olimid for their useful suggestions and comments. Also, we wish to thank Cornelia Lefter for her in-depth suggestions and advice regarding legal matters in Romania. We thank James Mullen for his thorough review of linguistic matters. All remaining infelicities are the sole responsibility of the authors. The authors acknowledge the financial support from research project CNCSIS-UEFISCSU, project number PNII-RU TE_341/2010.
Albu, C.N., Albu, N. and Alexander, D. (2013), "The true and fair view concept in Romania: A case study of concept transferability", Accounting in Central and Eastern Europe (Research in Accounting in Emerging Economies, Vol. 13), Emerald Group Publishing Limited, pp. 61-90. https://doi.org/10.1108/S1479-3563(2013)0000013008Download as .RIS
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