STUDY CONCERNING THE DIFFERENCES BETWEEN THE FOURTH DIRECTIVE AND ACCOUNTING STANDARDS FROM ROMANIA

The normative reference for accounting is, in Europe, the 4th Directive on the annual accounts of certain type of companies (78/660/EEC), issued in 1978 and revised in 2003 and 2006 (2006/46/EC). For Romania, integration to the European Union implies the

Bibliographic Details
Main Authors: PRAVAT CRISTINA IONELA, BOTEZ DANIEL
Format: Article
Language:deu
Published: University of Oradea 2009-05-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/133.pdf