Andreea, Cirstea; Stefan, Cirstea; Melinda, Fulop - In: Annals of Faculty of Economics 1 (2010) 2, pp. 846-850
In a period when convergence is the main driving force of IASB and FASB programmes, who needs a comparison of the two sets of standards-IFRS issued by IASB and US GAAP issued by FASB? Aren't they mainly the same after 5 years of hard work of those who establish the two sets of standards? The...