ASPECTS LINKED TO THE PRESENTATION OF ACCOUNTING INFORMATION IN FINANCIAL REPORTS IN ACCORDANCE WITH THE EUROPEAN DIRECTIVES

被引：0

作者：

Marcuta, Alina ^{[1
]}

Manea, Victoria ^{[1
]}

Balan, Aurelia ^{[1
]}

Stoicea, Paula ^{[1
]}

Neagoe, Viorel ^{[2
]}

机构：

[1] Univ Agron Sci & Vet Med Bucharest, 59,Bd Marasti, Bucharest 011464, Romania

[2] Univ Valahia Targoviste, Targoviste, Romania

来源：

SCIENTIFIC PAPERS-SERIES MANAGEMENT ECONOMIC ENGINEERING IN AGRICULTURE AND RURAL DEVELOPMENT | 2009年 / 9卷 / 02期

关键词：

accounting; IFRS; european directives;

D O I：

暂无

中图分类号：

F3 [农业经济];

学科分类号：

0202 ; 020205 ; 1203 ;

摘要：

Romania's integration into the European Union raised the necessity of adapting Romania's accounting settlements to the European Directives and the to the International Financial Reporting Standards, in order to achieve the standardization of working accounting methods, for the integrated data processing and for obtaining high quality accounting information.

引用

页码：99 / 100

页数：2

共 8 条

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