Since 2014
The role of the accounting normalization and harmonization in the context of an accounting communication
Journal of Economics and Business Research
View Archive Info| Field | Value | |
| Title |
The role of the accounting normalization and harmonization in the context of an accounting communication
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| Creator |
Breuer, Adela
Frumuşanu, Nătăliţa-Mihaela Breuer, Beatrix Lighezan Manciu, Andra |
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| Description |
Providing a common accounting language has become not only a topic of discussion in international accounting circles and international business, but also a necessity manifested with increasing intensity, particularly in the European Union. In an attempt to ensure access to accounting information provided to all users of financial accounting information at EU level and globally, is absolutely necessary especially an accounting normalization, harmonization generally applicable financial statements, which are Moreover, the main source of financial and accounting information of international interest.
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| Publisher |
Journal of Economics and Business Research
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| Contributor |
—
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| Date |
2014-11-24
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.uav.ro/jour/index.php/jebr/article/view/367
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| Source |
Journal of Economics and Business Research; Vol 18, No 2 (2012): J of Economics & Business; 171 - 181
2069-9476 2068-3537 |
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| Language |
eng
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| Relation |
http://www.uav.ro/jour/index.php/jebr/article/view/367/pdf_129
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