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Hedi Baazaoui,Mohamed Ali Zaraï
Pág. 124 - 153
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Stefano AMELIO
Pág. 7 - 30
The aim of the paper is to evaluate the degree of social responsibility arising from the statement of comprehensive income prepared according to IAS/IFRS, to demonstrate whether the values obtained from prospects and from the calculation of the indicator...
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Cicilia Ionescu,Floarea Georgescu
Pág. 38 - 49
The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or conso...
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Aristita Rotila
The need to build a single European market and to ensure the competitiveness of the community capital markets led to the involvement of European Union in the convergence process taking place on a global level in the realm of financial reporting. This pap...
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Sekar Mayangsari
Pág. 269 - 280
The transition to IFRS has brought fundamental changes as it has impact on corporate ac- countants, public auditors, investors and its influence extends well beyond the change in accounting rules. The purpose of the paper is to investigate whether the in...
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Dorel Mates,Elena Hlaciuc,Marian Socoliuc
Pág. 157 - 162
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Camelia Dogariu,Enathe Murekabiri Urimunbeshi,Muvuny Bonaventure
Pág. 124 - 128
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Viorel Turcanu,Dorel Mates,Ionel Bostan,Veronica Grosu,Marian Socoliuc
Pág. 142 - 146
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