IMPLICATIONS REGARDING IMPLEMENTATION OF IAS/IFRS IN THE ROMANIAN ACCOUNTING SYSTEM
Article
OPEN
Alice Ţînţă
;
Marilena Zuca
(2013)
-
Journal:
Romanian Economic and Business Review,
volume
8,
issue
3.1 September,
pages
241-249
-
Subject:
accounting, fiscal and accounting policies, accounting harmonization, accounting standardization, normalization, accounting standards financial reports.
Implementing international and domestic accounting standards is very difficult. This calls for a discussion referring to the opportunity of adopting standards from other cultures- mentalities deeply rooted into principles- hence the difficulty to implement. Implementing...
View more