Has The Absence Of Prudence From The Ifrs Conceptual Framework Issued In 2010 Modified The Conservative Presentation Of Financial Reports Of Listed Companies? The Case Of Romania
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Keywordsprudence; norm; conservatism; financial statements; International Financial Reporting Standards;
All these keywords.
- M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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