LAZAR, Gabriela; SANDU, Gabriela - In: Anale. Seria Stiinte Economice. Timisoara XVIII (2012) May, pp. 446-450
The use of IFRS in the banking system improves transparency and comparability of accounts for investors and other stakeholders, and consequently can have a positive impact through improving access to capital and funding. Also, greater transparency and comparability of reporting is the way to go...