EVOLUTION AND QUALITY OF FINANCIAL REPORTING IN ROMANIA: AN OVERVIEW FROM 1990 TO PRESENT
The results of a business activity are concentrated in the financial reports; accounting is the instrument that provides these reports to internal and external users in order to help users to make useful economic decisions. At international level, the accounting is standardized by IASB (former IASC)...
Main Authors: | , |
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Format: | Article |
Language: | deu |
Published: |
University of Oradea
2015-07-01
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Series: | Annals of the University of Oradea: Economic Science |
Subjects: | |
Online Access: | http://anale.steconomiceuoradea.ro/volume/2015/n1/111.pdf |