Feleaga, Niculae - In: Theoretical and Applied Economics 4(499)(supplement) (2006) 4(499)(supplement), pp. 89-114
adopt the IFRS body of procedures. Starting with the 1st of January 2006, the Romanian accounting system is twodimensional … Union member states. The Fourth Directive, adopted in 1978, refers through its articles to the accounting evaluation …, financial performance and changes in financial position. The international body for accounting standardization, through its …
