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...

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Bibliographic Details
Main Authors: Niculae Feleaga, Liliana Feleaga
Format: Article
Language:English
Published: General Association of Economists from Romania 2006-05-01
Series:Theoretical and Applied Economics
Subjects:
Online Access:http://www.ectap.ro/articole/52.pdf