BALACIU, Diana; BOGDAN, Victoria - In: Annals of University of Craiova - Economic Sciences Series 1 (2008) 36, pp. 376-382
Changes in accounting policies may be precipitated by a change in the company’s economic environment. Accounting changes may also result from changes in ownership that cause a shift in the financial reporting objectives, such as from private to public ownership, or vice versa. At each...