Silvia, Nistor Cristina; Adela, Deaconu - In: Ovidius University Annals, Economic Sciences Series XI (2011) 2, pp. 942-946
At international level, there was need for a review of IPSAS 5 Borrowing Costs. In this context, a project has been subject to public debate – Exposure Draft (ED) 35 Borrowing Costs, by whose modeling based on subscribed observations and proposals, to be able to rebuild an international...