The Impact of the Application of IFRS on Reporting the Financial Position
The application of IFRS in an economic entity’s accounting imposes the paying of special attention to not necessarily the similarities but most importantly to the differences which appear between the national referential and the IASB one. As regards the financial position of the entity, we may say t...
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| Format: | Article |
| Language: | English |
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Dunarea de Jos University of Galati
2012-11-01
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| Series: | Risk in Contemporary Economy |
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| Online Access: | http://www.rce.feaa.ugal.ro/sites/default/files/Onica1.pdf |