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ACCOUNTING PRACTICES FROM FINANCIAL INSTRUMENTS DISCLOSURE PERSPECTIVE – THE CASE OF ROMANIAN BANKING SYSTEM
International harmonization and convergence of accounting had gradually become one of the most challenging topic of worldwide research and a very hot debated issue in practitioners’ sphere, too. Several studies have addressed both formal and material accounting harmonization along time, a wide ran...
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| Format: | Artigo |
| Sprache: | Alemão |
| Veröffentlicht: |
University of Oradea
2012-12-01
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| Schriftenreihe: | Annals of the University of Oradea: Economic Science |
| Schlagworte: | |
| Online Zugang: | http://anale.steconomiceuoradea.ro/volume/2012/n2/090.pdf |
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