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Current trends of financial reporting in the European Union

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  • Lucian Ioan SABAU

    ()
    (West University of Timisoara)

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    Abstract

    The desire and the need to increase comparability between Member States in terms of accounting information contained in the financial statements resulted in an attempt to establish certain accounting standards that are valid in all EU Member States. These standards are willing to meet the needs of all types of entities regardless of their size and whether or not they are traded on financial markets and prepare consolidated financial statements.

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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_048.pdf
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    Bibliographic Info

    Article provided by Faculty of Economics, Tibiscus University in Timisoara in its journal Anale. Seria Stiinte Economice. Timisoara.

    Volume (Year): XVIII (2012)
    Issue (Month): (May)
    Pages: 323-329

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    Handle: RePEc:tdt:annals:v:xviii:y:2012:p:323-329

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    Related research

    Keywords: accounting information; financial reporting; standardization; comparability; modernization;

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