MULTINATIONAL’S INFLUENCE IN DECISION TO ADOPT IAS/IFRS
Discussions on the determinants of current developments in financial reporting matters drew a tendency to heterogenize the structure of financial accounting information demand, especially from external users. The success of the current accounting convergence process depends on the degree of particip...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Petrosani
2013-10-01
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| Series: | Annals of the University of Petrosani: Economics |
| Subjects: | |
| Online Access: | http://www.upet.ro/annals/economics/pdf/2013/part1/Burca-Cilan.pdf |