The role and current status of IFRS in the completion of national accounting rules : evidence from Romania
Year of publication: |
2017
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Authors: | Albu, Cătălin Nicolae ; Albu, Nadia |
Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, Taylor & Francis, ISSN 1744-9480, ZDB-ID 2166115-7. - Vol. 14.2017, 1/2, p. 177-186
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Subject: | IFRS | EU accounting directive 2013/34/EU | SMEs | Romania | KMU | SME | Rumänien | Volkswirtschaftliche Gesamtrechnung | National accounts |
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