EUROPEAN ACCOUNTING REGULATION - HISTORY AND PERSPECTIVES

The first directive regarding the financial reporting at the level of European Union is published in 1978 (The Fourth Directive) and whereas its content does not refer to the group companies, this directive was supplemented by another directive (The Seventh Directive) published in 1983. The two dire...

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Bibliographic Details
Main Authors: Mariana Farcas, Luminita Rus
Format: Article
Language:deu
Published: University of Oradea 2014-07-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://anale.steconomiceuoradea.ro/volume/2014/n1/067.pdf