Dima, Bogdan; Dima(Cristea), Stefana Maria; Moldovan, … - Volkswirtschaftliche Fakultät, … - 2010
This study is focused on the linkages between the legislative families as descriptors of national legislative systems and International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB). We consider such analysis as a case study for the more...