METODOLOGIA INTERNAŢIONALA ÎN MATERIE DE CONSOLIDARE A INFORMAŢIEI FINANCIAR-CONTABILE ÎN PREZENT
Starting from January 1, 2005, member countries of the European Union began theobligatory or optional application of the international standards IAS/IFRS for consolidated accounts, whatmeans a revolution in financial reporting of the enterprises. In regards to the individual accounts (generalybased...
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| Format: | Article |
| Language: | English |
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Danubius University
2007-05-01
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| Series: | EIRP Proceedings |
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| Online Access: | http://www.proceedings.univ-danubius.ro/index.php/eirp/article/view/945/864 |