Financial auditing and financial reporting for Romanian state-owned companies – modified opinions and observations
Starting with 2016, the Romanian authorities decided that 17 state-owned companies should use IFRS in their individual financial statements. The objective of this paper is to analyse how these companies have applied the accounting standards – before the transition to IFRS (2010-2017) – through the o...
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2018-12-01
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| Series: | Contabilitate şi Informatică de Gestiune |
| Subjects: | |
| Online Access: | http://cig.ase.ro/jcig/art/17_4_1.pdf |