Ramona-Ionela, Tofãnicã; Emil, Horomnea - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1385-1390
This paper makes an overview of the literature regarding IFRS application, both globally and in our country, expressing some personal considerations on key financial and accounting domains, which present the biggest challenges in terms of impact on the banks financial situation.