Feleaga, Liliana; Feleaga, Niculae - In: Theoretical and Applied Economics 5(500) (2006) 5(500), pp. 29-40
Using a simplified approach it may be stated that the financial accounting theoretical framework is structured on three levels. At the first level, reference is made to the accounting objectives. These objectives are fundamental for the theoretical framework. At the second level, we find the...
