PERES, Ion; COTLET, Dumitru; GROSU, Veronica - In: The Annals of the "Stefan cel Mare" University of … 9 (2009) 2(10), pp. 173-180
By introducing the IFRS, as main accountancy source for the quoted enterprises, on the markets established by EU, for making strong its position within the interior of a such large market, IASB could not present itself so uninterested in front of a potential extension of own accountancy...