Accounting harmonization measurement: the case of non-banking financial institutions in Romania
Research Question: What is the degree of formal harmonization between IFRS and the national accounting framework currently applied by the non-banking financial institutions (NBFI) in Romania? Motivation: Measuring the degree of formal accounting harmonization is beneficial in the context of the fir...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Bucharest University of Economic Studies
2021-03-01
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| Series: | Contabilitate şi Informatică de Gestiune |
| Subjects: | |
| Online Access: | http://online-cig.ase.ro/jcig/art/20_1_4.pdf |