CONTROVERSIAL ASPECTS REGARDING THE ACCOUNTING HARMONIZATION PROCESS IN ROMANIA. HARMONIZATION, CONVERGENCE OR CONFORMITY?
The new configuration of the international economic relations which are in a general globalization process determined by the international capital circulation requires the compatibility and comparison of the information provided by the financial statements. The investors and the entrepreneurs wish t...
| Main Authors: | , , |
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| Format: | Article |
| Language: | deu |
| Published: |
University of Oradea
2010-12-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | http://anale.steconomiceuoradea.ro/volume/2010/n2/143.pdf |