The Financial Accounting System within the Current Economic Context

Autor: Doina Maria Tilea, Dragos Laurentiu Zaharia
Rok vydání: 2013
Předmět:
Zdroj: International Journal of Academic Research in Economics and Management Sciences. 2
ISSN: 2226-3624
DOI: 10.6007/ijarems/v2-i4/117
Popis: Within the European Union, the public entities have already applied IFRS to the strengthened financial statements, while the individual entities haven't yet started to apply them, which is only a matter of time. Consequently, as a member of the European Union, our country must meet these requirements and apply IFRS to individual financial statements, as well.
Databáze: OpenAIRE