Lefter, Viorel; Roman, Aureliana Geta - In: Theoretical and Applied Economics 5(510) (2007) 5(510), pp. 15-22
Issuing this standard that had to be applied for the first time for the financial statements started after 1.01.2003 meant a change of direction from two points of view: on one hand, through IAS 41 was issued for the first time an extensive standard typical for this sector and, on the other...