IACOB, Inesa - In: THE YEARBOOK OF THE “GH. ZANE” INSTITUTE OF … 23 (2014) 1, pp. 91-98
This article deals with the changes that occurred in accounting in the recent period. Although the transformation has taken place in a slow pace, it is still evident. One of the main factors that contributed to it is the globalisation. Mainly, capital markets have an increasing importance...