Andreea, Cirstea; Stefan, Cirstea; Melinda, Fulop - In: Annals of Faculty of Economics 1 (2010) 2, pp. 846-850
sets of standards-IFRS issued by IASB and US GAAP issued by FASB? Aren't they mainly the same after 5 years of hard work of … convergence of the national standards with the IFRS and the follow-up use of IFRS standards would mean that the two accounting … languages from all over the world should be reduced rapidly only to IFRS and US GAAP. Although these two sets of standards are …