Abstract:
The veracity and transparency of the information presented in the financial statements can only be ensured by compiling and presenting standardized financial reporting in a common accounting language capable of facilitating communication between all categories of users by harmonizing accounting regulations at international level and unifying the information presented in the financial statements. JEL : M41; CZU: 006.44:657(478).
Description:
DOLGHI, Cristina. Efectele globalizării asupra calității informației prezentate în situațiile financiare. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 183–185. ISBN 978-9975-127-59-2.