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...

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Bibliographic Details
Main Authors: Mates Dorel, Socoliuc Marian, Hlaciuc Elena
Format: Article
Language:deu
Published: University of Oradea 2010-12-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://anale.steconomiceuoradea.ro/volume/2010/n2/138.pdf