European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed …

researchers and practitioners. Economic added value, its main indicator, cannot express what may be considered in accounting terms …

Accounting standardization represents a uniform system of rules designed for a range of economic entities located in a … particular geopolitical location or in a given geographical area. Accounting standardization aims to achieve the following … information and data. Nowadays, accounting standardization exists in most countries. Romania wants to match its legislation on …