Adoption of International Public Accounting Standards Between Own Liabilities and Options Cover Image

Adaptarea standardelor internaţionale de contabilitate publică între obligaţii şi opţiuni proprii
Adoption of International Public Accounting Standards Between Own Liabilities and Options

Author(s): Cristina Silvia Nistor, Crina Ioana Filip, Adela Deaconu
Subject(s): Economy
Published by: Alma Mater & Universitatea »Babes Bolyai« Cluj - Facultatea de St. Economice si Gestiunea Afacerilor
Keywords: normalization; standards; public accounting system

Summary/Abstract: In contemporary conditions, the participation of all states at the world economic cycle is an objective necessity. The accountancy, seen as language of the business, has become an economic and social necessity in the international business environment. In this context, the present work tries to prove the utility of an integrated regulatory framework in the field of public accounting

  • Issue Year: 2010
  • Issue No: 02
  • Page Range: 161-175
  • Page Count: 15
  • Language: Romanian