ROMANIAN ACCOUNTING - A TALE OF TWO STANDARDS
The process of accounting harmonization in Europe has started in 1978 with the adoption of the Fourth Council Directive 78/660/EEC regarding the annual accounts of limited liability companies. The harmonization process continued with the regulation of the consolidated annual accounts with the enactm...
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| Format: | Article |
| Language: | English |
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University of Petrosani
2013-10-01
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| Series: | Annals of the University of Petrosani: Economics |
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| Online Access: | http://www.upet.ro/annals/economics/pdf/2013/part1/Deac.pdf |