DISCLOSURE PRACTICES CONCERNING CONSOLIDATED FINANCIAL STATEMENS OF ROMANIANS GROUPS OF ENTITES
The main object of this paper is to examine accounting harmonization in a sample of companies with regard to the presentation of consolidated financial statements. The results of the study indicate that listed firms tend to comply with IFRS requirements
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| Format: | Article |
| Language: | deu |
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University of Oradea
2010-07-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | http://anale.steconomiceuoradea.ro/volume/2010/n1/094.pdf |