Săcărin, Marian; Bunea, Ştefan; Gîrbină, Maria … - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 405-423
For the accounting year 2012 companies whose securities are listed on Bucharest Stock Exchange are required to present … national regulations. Moreover, starting 1st January 2013, these companies are applying IFRS as the basis of accounting. A … the opinion of accounting professionals on this decision. The study surveys 142 accounting professionals who, throughout …
