IFRS SIMPLIFICAT PENTRU ÎNTREPRINDERI MICI ŞI MIJLOCII by Borlea Nicolae Sorin, Breban Ludovica, Achim Monica Violeta

“…Accounting harmonization with the requirements of the International Accounting Standards(IAS/IFRS) and with the European Directives is achieved by the implication of professionalinstitutions as the International Accounting Standards Board (IASB), the InternationalFederation of Accountants, the Federation of European Accountant Experts and others, theharmonization being an important challenge for professionals in the field and also for thebusiness environment. …”
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