Public vs. Banking Sector Accounting - How Far Is Romania from International Referential?
The purpose of our paper is to identify the level of accounting harmonization in Romania for both public and banking sector with international referential (IPSAS and IFRS) focusing on financial reporting requirements, by providing both vertical and horizontal analysis beginning with the year 2001 up...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Danubius University
2012-06-01
|
| Series: | Acta Universitatis Danubius: Oeconomica |
| Subjects: | |
| Online Access: | http://journals.univ-danubius.ro/index.php/oeconomica/article/view/1280/1169 |