USERS NEEDS: A PREMISE FOR CORPORATE REPORTING CHANGE

The topic of corporate reporting is very actual being subject of preoccupation of the main international regulatory and professional organisms in the accounting area. Hence, our study targets a priority research area. Its main objective is to discuss the concept of user needs and to emphasize how th...

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Bibliographic Details
Main Author: Farcas Teodora Viorica
Format: Article
Language:deu
Published: University of Oradea 2015-07-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://anale.steconomiceuoradea.ro/volume/2015/n1/109.pdf