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The Role of Social Balance Sheet in a Modern Accountancy
Mihaela, Ungureanu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1723-1726
with accounting and financial reporting is imposed today in France, where the term retained by law is the social balance …
Persistent link: https://www.econbiz.de/10010925925
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From the Accounting Treatment Required by the Accounting Regulations Corresponding with European Directives to the Accounting Treatment Required by IFRS - Legislative Steps Taken b...
Alexandra, Doroº - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1214-1217
Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of … entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that …/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International …
Persistent link: https://www.econbiz.de/10010679419
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Accounting Integration in Corporate Governance System – Factor to Attract Investments
Mihaela, Ungureanu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1398-1403
Without international harmonization of accounting practices, conflicts and incompatibility financial information from … disclosures about contingent liabilities and off-balance sheet items.A proper accounting require dissemination of information …
Persistent link: https://www.econbiz.de/10010679542