IDEAS home Printed from
   My bibliography  Save this article

Harmonisierung Des Jahresabschlusses


  • Muresan Mariana Leontina

    () (Universitatea Babes-Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerilor)

  • Ungureanu Camelia Alis

    () (Universitatea Babes-Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerilor)

  • Fulop Melinda Timea

    () (Universitatea Babes-Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerilor)


IAS 1 regulates the contents and layout bases of the financial statements. Financial statements addressees are those who cannot demand customized reports from the company for their own information needs. A complete financial statement includes the stateme

Suggested Citation

  • Muresan Mariana Leontina & Ungureanu Camelia Alis & Fulop Melinda Timea, 2009. "Harmonisierung Des Jahresabschlusses," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1060-1066, May.
  • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:1060-1066

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Man, Thomas W. Y. & Lau, Theresa & Chan, K. F., 2002. "The competitiveness of small and medium enterprises: A conceptualization with focus on entrepreneurial competencies," Journal of Business Venturing, Elsevier, vol. 17(2), pages 123-142, March.
    2. Damaskopoulos, Panagiotis & Evgeniou, Theodoros, 2003. "Adoption of New Economy Practices by SMEs in Eastern Europe," European Management Journal, Elsevier, vol. 21(2), pages 133-145, April.
    Full references (including those not matched with items on IDEAS)

    More about this item


    Jahresabschluss; Ergebnis; Gewinn- und Verlustrechnung; Bilanzierungsfehler;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ora:journl:v:3:y:2009:i:1:p:1060-1066. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Catalin ZMOLE). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.