Maria Ienciu, Nicoleta; Matiş, Dumitru - In: Journal of Financial Reporting and Accounting 12 (2014) 1, pp. 62-75
Purpose – This paper aims to identify the main inflexion points recorded into development of international accounting standards, case of IAS 38. Design/methodology/approach – The paper takes the form of a conceptual discussion and graphical analysis. The main research method consisted of...
