The Perception of the Representatives of the Accounting Profession from Romania on the Relationship Between Conservatism and True and Fair View
Assuming that there is a potential conflict between true and fair view and conservatism, the authors aimed to identify, by means of a survey, the perception of the representatives of the accounting profession from Romania, namely chartered certified accountants, licensed accountants, financial audit...
| Format: | Article |
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| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2020-07-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9650.pdf
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