Výsledky vyhledávání - "Irina Doina PASCAN"

THE IMPLICATION OF THE ACCOUNTING PROFESSION IN THE ACCOUNTING REGULATION FOR 'MICRO-ENTITIES' IN THE ACTUAL ECONOMIC CONTEXT: DEBATES AND OPINIONS

Autor: Ramona NEAG, Irina Doina PASCAN, Ema MASCA, Beatrice Anemari STEFAN

Publikováno v: Annals of the Stefan cel Mare University of Suceava : Fascicle of the Faculty of Economics and Public Administration, Vol 10, Iss Special Number, Pp 260-267 (2010)

The accounting profession has been and continues to be, undergoing changes in terms of their market place and in the regulatory environment of their different jurisdictions. Based on the study of the recent European literature on the field of the red

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::c2c53726d6c1eb41e28d0eb51600e0f6

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ISSUES ON IMPLEMENTATION OF IFRS FOR SMES

Autor: Ema Speranta MASCA, Irina Doina PASCAN, Larissa Margareta BATRÂNCEA

Publikováno v: STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA. :79-87

In July 2009, during a deliberation which has been lasting for 9 years but it has not come to an end, yet, on the Foundation site for international accounting standards, the norm for small and medium sized enterprises has been published. Our paper de

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______645::35fe6c351106e92e6b83c0a2e92757df
http://www.upm.ro/facultati_departamente/ea/RePEc/oeconomica/09/oeconomica0901_05.pdf

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