TECHNICAL ASPECTS COMPARING THE IFRS AND THE US GAAP CONCERNING FINANCIAL INVESTMENT COMPANIES

In the context of current interconnected capital markets, all the investors, regardless their country of origin would be provided with the improvement of the quality and comparability of financial information due to the high quality of some common standards of financial reporting. In order to achiev...

Full description

Bibliographic Details
Main Authors: Luminita Paiusan, Delia David, Dorel Mates
Format: Article
Language:English
Published: Sciendo 2014-11-01
Series:Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
Subjects:
Online Access:http://publicatii.uvvg.ro/index.php/studiaeconomia/issue/viewIssue/3/43