期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2004
卷号：XIII
页码：90-97
出版社：University of Oradea
摘要：In the actual context of the national and international economic environment, convergence or
harmonization of national standards with the International Accounting Standards is today a very important aspect.
IFRSs are designed to apply to the general purpose financial statements and other financial reporting of all profit
¨C oriented entities. These entities include there engaged in commercial, industrial, financial and similar activities,
whether organized in corporate or other forms.
