Ioana, Coste Andreea; Szilveszter, Fekete Pali-Pista - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1190-1197
In the scientific literature, accounting harmonization is a top topic because it helps to increase the comparability of financial statements. Also in Romania in the last 10 years becames a topic that is very often debated. The harmonization is trying to reduce differences of financial reporting...