Muresan, Mariana; Nistor, Cristina Silvia; Filip, Crina - In: Acta Universitatis Danubius. OEconomica (2013) 5(5), pp. 50-60
A controversial subject at the present time is the issue of harmonization of accounting both at European level and globally. Although much has been made in bringing the accounting at a uniform level, this request it has not reached yet. A comparative study between the accounting treatment of...