Valences of Financial Reporting According to IFRS. Up-to-Date Challenges for Financial Auditors

Through this paper, the authors want to mark the centenary of the accounting profession in our country (1921-2021). They aim to analyze the evolution of financial reporting, at the national level, in the last three decades, parallel to the natural development of the accounting profession and to brin...

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Autores principales: Maria MANOLESCU, Georgeta PETRE, Alexandra LAZAR
Formato: article
Lenguaje:EN
Publicado: Chamber of Financial Auditors of Romania 2021
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Acceso en línea:https://doaj.org/article/79ed1ad1e23d46cba04e0e1e6d552866
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