International Journal of Information Technology & Computer Science ( IJITCS )
The purpose of this research work is to show the importance of creating an software application, more precisely a decision support system, which should enable the corporate governance to make the best decision with regard to the adoption by the entity of the International Financial Reporting Standards (IFRS). The application of IFRS by the entities appeared as a consequence of the need of standardizing the financial reports with a view to find a common language for the presentation of comparable and uniform financial statements. Standardization of financial statements at the international level and the harmonization of the entire set of accounting rules was imposed by the world economy globalization process. In this context, Romania, as a member state of the European Union, had to align its national accounting legislation with the international trends for drawing up financial statements, and the companies had to present financial statements complying with the IFRS.
: Information Systems, Decision Support System (DSS); Object-Oriented Design; UML Language Diagrams, International Financial Reporting Standards (IFRS)
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