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Ionela Cristina Breahna Pravat
The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks repres...
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Ionela Cristina Breahna Pravat
The structure and the constituent parts of financial statements are regulated at a national level, mainly by Accounting regulations compliant with European Directives ? O.M.P.F. no. 3055/2009, but also by Accounting regulations compliant with Internation...
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Ionela Cristina Breahna Pravat,Diana-Maria Diaconu
International accounting convergence is a highly complex process that began decades ago, emphasized globalization being the main factor that determined setters, professional bodies, investors to become aware of the importance of completing this process, ...
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Ionela Cristina Breahna Pravat
Following the creation of a set of concepts, principles and generally accepted international accounting conventions, to which any elaboration, interpretation or enforcement of accounting and financial information would refer, IASC (later IASB) has develo...
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