Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures

On the last two decades, financial reporting area has suffered lot of changes in order to respond properly to the dynamics of the economic system characterized by continuous process of globalization, international capitalization, and multinational corporations increasing economic impact. Implementat...

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Bibliographic Details
Main Author: Valentin BURCA
Format: Article
Language:English
Published: Dunarea de Jos University of Galati 2014-12-01
Series:Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics
Online Access:http://www.eia.feaa.ugal.ro/images/eia/2014_3/Burca.pdf