ROMAN, Costantin; ROMAN, Aureliana-Geta; MEIER, Elena; … - In: Theoretical and Applied Economics XVIII(2014) (2014) 12(601), pp. 13-26
financial reporting based on the International Financial Reporting Standards (IFRS) causes debates on the relation between … external accounting (financial accounting) and internal accounting (management accounting, controlling, internal reporting …). The purpose of this article is to present the evolution of controlling tasks in a public or private entity and to …
