MANOLESCU, Maria; ROMAN, Aureliana - In: Annals of University of Craiova - Economic Sciences Series 1 (2008) 36, pp. 54-66
Particularities of the financial reporting exigencies suppose realistic approaches which are under the sign of at least two targets: on the one hand the correct understanding of the role of a relevant and reliable financial reporting and of the accountability for financial statements preparing...