THE INFLUENCE OF ACCOUNTING POLICIES OVER THE ENTITIES’ RESULT
This article started from the idea that International Accounting and Financial Reporting Standards have had a major impact over the accounting world. Accounting laws of Continental Europe (especially France) centered on historical cost, are in opposition to IFRS towards fair value. If accounting is...
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| Format: | Article |
| Language: | English |
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University of Petrosani
2013-12-01
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| Series: | Annals of the University of Petrosani: Economics |
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| Online Access: | http://www.upet.ro/annals/economics/pdf/2013/part2/Tinta.pdf |