International Accounting Convergences Related to EU Admitance
Starting from January 1, 2005, member countries of the European Union began the obligatory or optional application of the international standards IAS/IFRS for consolidated accounts, what means a revolution in financial reporting of the enterprises. In regards to the individual accounts (generally ba...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
General Association of Economists from Romania
2006-05-01
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Series: | Theoretical and Applied Economics |
Subjects: | |
Online Access: | http://www.ectap.ro/articole/52.pdf |