Opinii privind obiectivele situaţiile financiare anuale reţinute de cadrul conceptual al I.A.S.B.
Some opinions about the annual financial statements’ objectives as presented in the I.A.S.B. Conceptual frame

Summary/Abstract: The conceptual frame having the quality of accounting representation system sets the concepts on which the elaboration and presentation of financial statements for the external users are based. It was conceived to impel the creation, development and revision of the International Accounting Standards, to support the accounting harmonization by reducing the number of accounting alternatives and treatments, to offer assistance to the producers of financial statements and the national standardization organisms.

• Details
• Contents