Feleaga, Liliana; Feleaga, Niculae - In: Theoretical and Applied Economics 3(498) (2006) 3(498), pp. 37-44
Starting from January 1, 2005, member countries of the European Union began the obligatory or optional application of the international standards IAS/IFRS for consolidated accounts, what means a revolution in financial reporting of the enterprises. In regards to the individual accounts...
