Audit Financiar Volume: 15, No. 145/2017

Journal no.145

ISSN:  1844 – 8801

Editor: CAFR

Download entire journal: full text (2853 KB)

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Page 65 - 82
Evolutions and tendencies regarding the Romanian transfer pricing legislation: is there a need for change?
Author: Ioana NEACŞU, Liliana FELEAGĂ
Abstract(209KB) Article(873KB)
DOI: 10.20869/AUDITF/2017/145/65
Page 83 - 92
Integrated reporting and board features
Author: Rareş HURGHIŞ
Abstract(187KB) Article(453KB)
DOI: 10.20869/AUDITF/2017/145/83
Page 93 - 102
The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange
Author: Samin KOHANSAL, Shoeyb ROSTAMI, Zeynab ROSTAMI
Abstract(187KB) Article(399KB)
DOI: 10.20869/AUDITF/2017/145/93
Page 103 - 113
Hedge accounting under IFRS 9: an analysis of reforms
Author: Jatinder Pal SINGH
Abstract(185KB) Article(362KB)
DOI: 10.20869/AUDITF/2017/145/103
Page 114 - 122
IFRS 16 “Leases” – consequences on the financial statements and financial indicators
Author: Marian SĂCĂRIN
Abstract(265KB) Article(420KB)
DOI: 10.20869/AUDITF/2017/145/114