Studiu de caz privind prezentarea situațiilor financiare în perioada comunistă și în prezent (II)
With corresponding theoretical concepts from both analysed periods (communist and present) as reference, this article will discuss the main differences between the communist period and the present in relation to the presentation of financial statements in Romania. We shall analyse the distinctions and similarities between the two periods, ultimately forming a conclusion encompassing the degree and direction in which this process has evolved in our country.
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