Str Teodor Mihali, Nr.58-60
Cluj-Napoca, RO- 400591
Romania
Babes-Bolyal University - Faculty of Economics and Business Administration
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accrual accounting, cash accounting, public sector management, emerging countries
ED-IFRS for SMEs, comment letters, SMEs’ stakeholders’ salience, SMEs’ stakeholders’ needs
fair value, professional standards, valuation techniques, guidance, project acceptation, value hierarchy
valuation for financial reporting, IVS, IFRS, correlation degree, intangible assets
Romanian accounting history, emergent economy, accounting rules, environmental factors