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Within the European Union, the public entities have already applied IFRS to the strengthened financial statements, while the individual entities haven’t yet started to apply them, which is only a matter of time. Consequently, as a member of the European Union, our country must meet these requirements and apply IFRS to individual financial statements, as well.
Management Accounting Concepts, The Accounting Review, reviewed ed. 1998, p. 99.
Art. 10 of Conceptual Accounting Framework IASB.
Ghi?? M., Briciu S., Szora Tamas A., Socol A., Ghi?? V., Sas F., Dobra I. B., Mare? V., Pere? C., Vasile C., Auditul intern, Ulise Publishing House, Alba Iulia, 2005, p. 27.
(Zaharia & Tilea, 2013)
Zaharia, D. L., & Tilea, D. M. (2013). The Financial Accounting System within the Current Economic Context. International Journal of Academic Research in Economics and Management Sciences, 2(4), 146–149.
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