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：2001
卷号：X
出版社：University of Oradea
摘要：The preset working paper presents the accounting harmonization of the Romanian financial
statements with the IASC standards and with the 4th
Directive of European Economic Community,
especially how the financial statements structures as assets, liabilities, revenues and expenses are
recognized.
