Liberty and Concordance in Book-Keeping

Mihai Ristea, Gheorghe Lepadatu and Corina Graziella Dumitru ()
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Corina Graziella Dumitru: "Dimitrie Cantemir" Christian University

Knowledge Horizons - Economics, 2009, vol. 1, issue 2, 46-61

Abstract: The general objective of the paper is to formalize a speech with a theoretical and practical purpose concerning the options of accountancy policies in conditions of regulation, standards, compliance, convergences, harmonisations and professional liberties.

Keywords: IAS; IFRS; relevance; accounting (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:khe:journl:v:1:y:2009:i:2:p:46-61

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