THE IAS/IFRS STANDARDS SYSTEM BETWEEN HARMONIZATION AND DEFORMITY
The development of competition, the globalization and the growth and integration of the capital markets require comparable accounting information based on superior- quality standards, an accounting information to consolidate and not to obstruct the global efficiency of the market .The obligatory ado...
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/n2/138.pdf |