NEWS AND INSIGHTS ON THE CONVERGENCE OF IFRS - U.S. GAAP

International accounting convergence is a highly complex process that began decades ago, emphasized globalization being the main factor that determined setters, professional bodies, investors to become aware of the importance of completing this process, namely the development and implementation of a...

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Bibliographic Details
Main Authors: Ionela Cristina Breahna Pravat, Diana-Maria Diaconu
Format: Article
Language:English
Published: University of Bacău 2013-12-01
Series:Studies and Scientific Researches: Economics Edition
Subjects:
Online Access:http://sceco.ub.ro/index.php/SCECO/article/view/224