期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：The current economic crisis that troubles the world economy makes the harmonisation of the accounting rules more necessary than ever before. Therefore,in our approach we have attempted to capture the main aspects of accounting normalisation instruments,as well as the main sources of accounting normalisation.
