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Ultima descărcare din IBN: 2023-11-29 22:16 |
SM ISO690:2012 ŞTAHOVSCHI, Ada. Роль мeждународных стандартов учета в гармонизации систем бухгалтерского учета.. In: Analele Universităţii Libere Internaţionale din Moldova (Seria Economie), 2009, nr. 8, pp. 125-128. ISSN 1857-1468. |
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Analele Universităţii Libere Internaţionale din Moldova (Seria Economie) | |||||||
Numărul 8 / 2009 / ISSN 1857-1468 | |||||||
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Pag. 125-128 | |||||||
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Existence of two main accounting standards international (worldly) and europenian, has a different (various) influence on elaboration of national accounting standards (NAS). The countries that are interested to get a member of Europenian Union, firstly are targeted to europenian standards. In some countries IAS became the base for NAS, but high developed countries prefer to use (apply) own NAS, regulating these standards and rules in according with international standards |
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