Munteanu, Victor; Copcinschi, Lavinia; Laceanu, Anda; … - In: Knowledge Horizons - Economics 6 (2014) 1, pp. 9-13
International accounting standards are underpinned by a normative approach of accounting, in the sense that these are based on conceptual accounting framework assimilated by a theoretical framework. The conceptual framework’s development is based on a priori theory, initiated by Chambers, in...