COMPARATIVE FINANCIAL STATEMENTS. CONVERGENCE VERSUS DIVERGENCE
In this paper I compared the Romanian financial statements with the US GAAP financial statements in terms of two criteria: first the reference period and secondly the shape, structure and content of financial statements. Nowadays the two accounting systems, the French and Anglo-Saxon, tend to...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2010-09-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2010-03/21_NICOLAE_ECOBICI.pdf |