Szora, Tamas Attila; Joldos (Udrea) Ana-Maria; Iulian, Dobra - In: Annales Universitatis Apulensis Series Oeconomica 2 (2012) 14, pp. 13-13
Standard IAS 1 Presentation of Financial Statements requires disclosure of allsignificant accounting policies used in preparing the financial statements. It also indicates thebusiness continuity assumption as one of the basic principles of all aspects of the accountingpolicy applied. Therefore,...