出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：A development of real estate companies have been taken in last few years related to Romanian property investment market. These companies were submitted to "globalization", in the sense of mergers, acquisitions, partnerships with multinational companies. Because users of financial statements (in special investors) a view as fair as possible of financial position, performance and cash flow statement, an accounting according to IFRS is needed.
