Rosu-Hamzescu, Niculina - In: Annals of University of Craiova - Economic Sciences Series 2 (2012) 40, pp. 143-150
The International Financial Reporting Standards (IRFS) represents a set of accounting standards, issued by the International Accounting Standards Board (IASB). Many of the standards belonging to the IRFS are commonly known under the name “international accounting standards”. The present...
