The present article is the result of the observation, analyses and personal conclusionsover the development of the IFRS at global level, their impact over the national and internationalcompanies all over the world and, nevertheless, the informational inputs from the FinancialStatements which...

The deep transformations which have marked the public sector, generated by theEuropean Union extension, the decentralization process, the increase of complex activities, theascendant trend of current agreements and the descendant trend of future resources requireredefining the role of internal...