RESEARCH ON THE INTERNATIONAL ACCOUNTING HARMONIZATION PROCESS
During the last decades, the need of harmonization of the financial reporting frameworks has become more acute, mostly because the capital markets are not restricted anymore by country borders and capital movement has outlined the phenomenon of globalization and internationalism. A significant step...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitatea din Craiova
2016-12-01
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| Series: | Annals of the University of Craiova: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://feaa.ucv.ro/annals/v1_2016/0044v1-005.pdf |