Convergences and Divergences between Financial Reporting Systems of Romania and Spain
The main objective of this paper is to perform a comparative study regarding the theory and practice of financial statements in Romania and Spain. To achieve this goal, we performed a documentary research of the main papers of this area and of the applicable accounting regulations from Romania and...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Transilvania University Press
2014-12-01
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| Series: | Bulletin of the Transilvania University of Brasov. Series V : Economic Sciences |
| Subjects: | |
| Online Access: | http://webbut.unitbv.ro/Bulletin/2014/Series_V/BULETIN%20V/IV-05_LAPTES.pdf |