CALU, Daniela Artemisa; DUMITRU, Madalina; PITULICE, … - In: The Annals of the "Stefan cel Mare" University of … 9 (2009) 1(9), pp. 209-218
Romanian listed companies must prepare and present their financial statements according to IAS/IFRS standards. These standards are characterized by a certain convergence trend demonstrated by the acceptance of a small number of choices for the same accounting issue. However, companies are able...
