DISCLOSURE PRACTICES CONCERNING CONSOLIDATED FINANCIAL STATEMENS OF ROMANIANS GROUPS OF ENTITES

The main object of this paper is to examine accounting harmonization in a sample of companies with regard to the presentation of consolidated financial statements. The results of the study indicate that listed firms tend to comply with IFRS requirements

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Year of publication:	2010
Authors:	ADRIANA, TIRON TUDOR
Published in:	Annals of Faculty of Economics. - Facultatea de Ştiinţe Economice. - Vol. 1.2010, 1, p. 601-606
Publisher:	Facultatea de Ştiinţe Economice
Subject:	disclosure \| consolidated financial statements \| IFRS

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Extent:	application/pdf
Type of publication:	Article
Language:	English
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008787449