Buculescu, Maria-Mădălina; Velicescu, Bogdan Nicolae - In: Journal of accounting & management information systems … 13 (2014) 4, pp. 774-799
This paper aims a comparative analysis between IFRS for SMEs and Romanian national accounting regulations concerning measurement of formal convergence level of definitions, treatment and policies of Property, Plant and Equipment (PPE) and highlighting main national fiscal rules related. With the...