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In the context of the European single market, where information, capitals, persons, goods and services circulate free and fast, where economic rationality is different at the global level from the national one, radical mutations occur in each member state's strategy with regard to the...
Persistent link: https://www.econbiz.de/10009650853
. Therefore, there is the need of normalization, harmonization, and convergence in accounting. Our intention in the current paper … conceptual understanding of the concepts of harmonization, convergence, and conformity in the Romanian accounting. Our approach …
Persistent link: https://www.econbiz.de/10008829658