Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors

Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors

Through this paper, the authors want to mark the centenary of the accounting profession in our country (1921-2021). They aim to analyze the evolution of financial reporting, at the national level, in the last three decades, parallel to the natural development of the accounting profession and to brin...

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Bibliographic Details
Main Authors: Maria MANOLESCU, Georgeta PETRE, Alexandra LAZAR
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2021-11-01
Series:Audit Financiar
Subjects:
financial reporting
accounting profession
ifrs
professional judgement
statutory audit
audit opinion
Online Access:http://revista.cafr.ro/temp/Article_9681.pdf

Internet

http://revista.cafr.ro/temp/Article_9681.pdf

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