Elena, Hlaciuc; Marian, Socoliuc; Dorel, Mates - In: Annals of Faculty of Economics 1 (2010) 2, pp. 868-874
The development of competition, the globalization and the growth and integration of the capital markets require comparable accounting information based on superior- quality standards, an accounting information to consolidate and not to obstruct the global efficiency of the market .The obligatory...