Profesia contabilă în contextul globalizării
Numărul 12, decembrie 2020 » Contabilitate și raportare financiară
Rezumat: This paper presents the globalisation factors that have the biggest impact on the accountancy profession. The International Financial Reporting Standards are the core of accounting globalisation, providing transparency and comparability all over the world. Concerning globalisation, there is a need to discuss the increasing development of competition and technology that also have a major impact on accountancy.
Termeni-cheie:
globalizare; contabil; Standardele Internaționale de Raportare Financiară; dezvoltare; tehnologie
Clasificare JEL: M41, F69 | Pagini: 58-63
Statistică:
vizualizări rezumat 113 |
descărcări PDF 484 |
vizualizări PDF 82
