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PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD
Tudor, Adriana Tiron; Mutiu, Alexandra - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 4-4
accounting area of knowledge,knowing that very little research has been previously conducted looking specifically ofaccounting at …
Persistent link: https://www.econbiz.de/10005035720
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IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON ACCOUNTING PRACTICES HARMONIZATION WITHIN EUROPEAN UNION -PARTICULAR CASE OF INTANGIBLE ASSETS-
Tudor, Adriana Tiron; Dragu, Ioana-Maria - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 18-18
This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which … in five European countries. The results suggest theinfluence of International Financial Reporting Standards on accounting …
Persistent link: https://www.econbiz.de/10008776010