Plan seminarii Contabilitate Internaional Seminar 1: Introducere Recenzie: Stolowy, H.

(1997) The definition of international accounting through textbook contents, 8 th IAAER Congress Seminar 2: Normalizarea contabilitii. Organisme de normalizare i reglementare. Alte instituii implicate n procesul de normalizare contabil 1. Ce este IASB? Cnd i de ce a fost creat, care sunt principalele etape n evoluia sa? 2. Cum este organizat IASB? Cine sunt membrii si? 3. Ce este FASB? Cnd i de ce a fost creat? Care este relaia cu SEC? 4. Cum se realizeaz normalizarea contabilitii n UE? Cum i cnd au fost adoptate IFRS n UE? 5. Recenzie Botzem & Quack (2009) (No) Limits to Anglo-American accounting? Reconstructing the history of the IASC: A review article, Accounting, Organizations and Society, vol. 34: 988-998 6. Recenzie Larson & Kenny (2011) The financing of the IASB: An analysis of donor diversity, Journal of International Accounting, Auditing and Taxation, vol. 20: 1-19 Seminar 3: Evoluia sistemului contabil din Romnia 1. Cnd apar primele lucrri n contabilitatea romneasc? Care sunt principalele caracteristici ale contabilitii din Romnia de dinainte de 1940? Numii civa autori n contabilitate i principala lor contribuie. 2. Caracterizai sistemul contabil din perioada comunist. 3. Care sunt etapele reformei contabilitii din Romnia dup 1990? Care este nivelul de aplicare a IAS/IFRS? 4. Identificai cteva particulariti din contabilitatea francez i cteva din contabilitatea anglo -saxon prezente dup 1990 n contabilitatea din Romnia. 5. Recenzie King et al. (2001) Developing accounting and audit in a transition economy: The Tomanian experience, European Accounting Review, vol. 10, no. 1: 149-171 6. Recenzie World Bank, ROSC 2008 Seminar 4: IFRS de la concepte i principii la practici Studiu de caz Seminar 5: Aplicarea IFRS n practic 1. Recenzie Larson & Street (2004) Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting frims survey, J ournal of Int. Accounting, Auditing and Taxation, vol. 13: 89-119 2. Recenzie Brown, P. (2011) IFRS: what are the benefits?, Accounting and Business Research, 41: 269-285 3. Recenzie - Delvaille et al. (2005) ) International financial reporting convergence: evidence from three Continental European countries, Accounting in Europe, vol. 2, no. 1: 137-164 4. Recenzie - Hoogendoorn, M. (2006) International Accounting Regulation and IFRS implementation in Europe and beyond experiences with first-time adoption in Europe, Accounting in Europe, vol. 3, 1: 23-26 5. Recenzie Kvaal & Nobes (2012) IFRS policy changes and the continuation of national patterns of IFRS practice, European Accounting Review, vol. 21, no. 2: 343-371. 6. Recenzie Ramanna and Sletten (2009) Why do countries adopt IFRS?, working paper, Harvard Business School Seminar 6: Aplicarea IFRS n Romnia 1. Recenzie KPMG (2010) Sondaj cu privire la aplicarea IFRS n Romnia 2. Recenzie - Ionacu, I., Ionacu, M., Olimid, L. and Calu, D.C. (2007) An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS), Accounting in Europe, vol. 4, no. 2: 169-206 3. Recenzie - Albu & Albu (2012) IFRS in an emerging economy: Lessons from Romania, Australian Accounting Review, in press 4. Recenzie - Grbin, M.M., Albu, N., Albu, C.N. (in press) Corporate governance disclosures in Romania, in Nguyen, D.K and Boubaker, S. (Eds.), Board Directors and Corporate Social Resposibility, Palgrave Macmillan 5. Recenzie Bunea, S., Scrin, M., Minu, M. (2012) Romanian professional accountants perception on the differential financial reporting for small and medium-sized enterprises, Accounting and Management Information Systems, vol. 11, no. 1: 27-43 6. Recenzie Ionacu, I., Ionacu, M., Munteanu, L. (2011) Motivaii i consecine ale adoptrii IFRS: percepii privind factorii instituionali din mediul romnesc, Audit Financiar, no. 12: 33 -42

Seminar 7: Dezvoltarea profesiei ntr-un context international 1. Recenzie - Albu et al. (2011) The power and the glory of Big 4: A research note on the independence and competence in the context of IFRS implementation, Accounting and Management Information Systems, Vol. 10, No. 1, pp. 4354, 2011 2. Recenzie - Tokar, M. (2005) Convergence and the implementation of a single set of global standards: the real-life challenge, Accounting in Europe, vol. 2, no. 1: 47-68 3. Recenzie - Albu et al. (2011) Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania, Accounting in Europe, vol. 8, no. 2: 153-182 4. Recenzie Carnegie, G. D. and Napier, C.J., Traditional accountants and business professionals: Portray ing the accounting profession after Enron, Accounting, Organizations and Society, vol. 35, 2010, pp.360-376 5. Review Lander et al. (in press) Committed to professionalism: Organizational responses of mid-tier accounting firms to conflicting institutional logics, Accounting, Organizations and Society 6. Review ICAEW (2011) The finance function: A framework for analysis Sugestii pentru proiecte: - utilizai surse multiple i nu copiai texte i idei; citai ntotdeauna sursa utilizat (inclusiv nr. pag.); utilizai pe ct posibil informaii recente (de exemplu, structura IASB, informaii despre procesul de convergen ) [nu se aplic pentru recenzii] - aplicai principiul pragului de semnificaie evitai informaii dificil de neles i de reinut, evitai utilizarea prea multor ani, numere exacte etc.; - forma prezentrii scrise: 1-2 pagini, cu o structur, elemente vizuale (grafice, tabele); nu insistai pe problemele metodologice; - forma prezentrii orale citirea materialului este interzis; se recomand interaciunea, utilizarea elementelor vizuale; - managementul timpului prezentrii max. 10 min., acoperii toate aspectele importante; pregtii-v prezentarea (nu recitai o poezie, stpnii-v emoiile).