Publication: Raportarea financiară versus raportarea voluntară. O analiză a cadrului de raportare în ţările UE
Date
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Volume Title
Publisher
ASEM
Abstract
Description
GROSU, Veronica, TANASĂ (BRÎNZARU), Simona-Maria, TIMOFTE (COCA), Cristina. Raportarea financiară versus raportarea voluntară. O analiză a cadrului de raportare în ţările UE. In: Conferinţa Ştiinţifică Internaţională Studenţească "Provocările contabilităţii în viziunea tinerilor cercetători"[online], 17 martie 2017 : Culegere de articole ştiinţifice. Chişinău: ASEM, 2017, pp. 54-59. ISBN 978-9975-75-859-8.
This paper presents the accounting normalization process as captured in a European and international context, with emphasis on Romania’s legal accounting framework, in relation to national and transnational regulations on financial reporting and on voluntary reporting.
This paper presents the accounting normalization process as captured in a European and international context, with emphasis on Romania’s legal accounting framework, in relation to national and transnational regulations on financial reporting and on voluntary reporting.
Keywords
accounting normalization process, financial reporting, voluntary reporting