IASB FRAMEWORK REGARDING THE HARMONIZATION OF FINANCIAL STATEMENTS

Accounting harmonization has imposed on a certain stage of economic and social development, as a practical necessity, seeking coordination based on uniform standards of accounting work. The purpose of this paper is to highlight the importance of general accounting framework for harmonization financi...

Full description

Bibliographic Details
Main Authors: NICOLETA-CORNELIA BRAN (STAN), SORINA-GEANINA MĂRGĂRIT (STĂNESCU), NICOLETA EFTENE
Format: Article
Language:English
Published: University of Petrosani 2011-01-01
Series:Annals of the University of Petrosani: Economics
Subjects:
Online Access:http://www.upet.ro/annals/economics/pdf/2011/part4/Bran(Stan)-Margarit(Stanescu)-Eftene.pdf