摘要：The world is a varied unit and not even accounting makes exception. Starting with Luca Paciolo’s first rule given to accounting,it has developed with a variety of rules and accounting methods getting to standard elaboration through accounting directives,helping the accountant to have a better understanding of the influence made by their use of information in financial situations. A great number of endogens and exogens factors makes mandatory for the the direct involved specialist to know International Standards of Financial Reports (IFRS) mandatory,because accounting and accounting politics are actually important bases on which the firm’s management is built upon,having an impact on all of the other firm’s activities.
