Nistor, Cristina Silvia; Stefanescu, Cristina Alexandrina - In: Acta Universitatis Danubius. OEconomica (2012) 3(3), pp. 86-100
The purpose of our paper is to identify the level of accounting harmonization in Romania for both public and banking sector with international referential (IPSAS and IFRS) focusing on financial reporting requirements, by providing both vertical and horizontal analysis beginning with the year...
