期刊名称：The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration
印刷版ISSN：2066-575X
出版年度：2008
卷号：8
期号：1(8)
页码：124-128
出版社："Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration
摘要：The harmonization of the economic -financial report at an international level is, today, in the context of the globalization and integration of the world’s financial markets, an important demand and an urgent desideratum. In fact, it is needed a necessary prerogative for the comparability of the international enterprises’ performances, for the transparency, efficiency and development of the world financial markets. “The harmonization of the accounting rules and the usage, in general, of a common accounting language represents the necessary conditions for homogenous, intelligible, and transparent financial reports, indispensable for the credibility and the comparability in the balance sheet and especially the trust given to this informative document from the part of the investors.“
Loading...
