Cenar, Iuliana; Isac, Letitia Maria - In: Knowledge Horizons - Economics 5 (2013) Special 1, pp. 92-100
The purpose of this paper is to outline the specifics of an operation less applicable in our country, namely business combination. After formulating several views on the necessity of applying IFRS in Romanian accounting environment, there were highlighted the imperfections shown by the old...
