A PROFESSIONAL ACCOUNTANTS AND MANAGERS’ POINT OF VIEW ON ELABORATING AND GROUNDING THE ACCOUNTING POLICIES
The following study is meant to present the professional accountants’ perception opposite to the managers’ one regarding elaborating and substantiating the accounting policies in nowadays conditions, of harmonizing the Romanian accounting system with the European and international referential. The r...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Petrosani
2015-10-01
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| Series: | Annals of the University of Petrosani: Economics |
| Subjects: | |
| Online Access: | http://www.upet.ro/annals/economics/pdf/2015/part1/Cernusca-Gomoi.pdf |