Considering the purpose of conducting any foreign trade transaction, which is generally limited to obtaining a commercial advantage by attracting foreign contribution with the smallest costs and considering the role of the accounting information and the need to involve it in decision-making due...

Given the lack of availability of funds in foreign currency, felt in many countries, especially in the developing and developed countries and the economic or financial crisis in the global foreign exchange, counterpart commercial transactions were imposed as a “disarming” condition of the...

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...