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Publicado en línea: 31 dic 2021
Páginas: 759 - 767
DOI: https://doi.org/10.2478/picbe-2021-0071
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© 2021 Dragos Andrei Stoica et al., published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
This study aims to investigate the opinions of certified accountants in Romania on the implementation of the IAS/IFRS (International Accounting Standards/International Financial Reporting Standards) in an emergent country that has a short to medium experience in adopting and implementing the standards.