COMPARATIVE STUDY OF FINANCIAL STATEMENTS IN ANGLO-SAXON AND ROMANIAN ACCOUNTING

The two accounting systems, the French and Anglo-Saxon, tend to harmonize. We will present the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system. The issues considered are related to the reference period and the shape, structure and c...

Full description

Bibliographic Details

Published in:	Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Main Author:	Nicolae ECOBICI
Format:	Article
Language:	English
Published:	Academica Brâncuşi 2010-06-01
Subjects:	accounting financial statements International Accounting Standards Board
Online Access:	http://www.utgjiu.ro/revista/ec/pdf/2010-02/12_NICOLAE_ECOBICI.pdf