1. General information regarding the discipline ACCOUNTING POLICIES AND TREATMENTS

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1 BABEŞ BOLYAI UNIVERSITY CLUJ-NAPOCA FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION SPECIALIZATION: DOCTORAL SCHOOL ACADEMIC YEAR 2010/2011 SEMESTER II 1. General information regarding the discipline ACCOUNTING POLICIES AND TREATMENTS Discipline: Accounting Policies and Treatments Discipline code: Number of credits: 15 Location: Faculty of Economics and Business Administration (seminar rooms and lecture room within the faculty building) Activities schedule: 2 class hours + 1 seminar hour a week; (according to the schedule posted at the faculty headquarters) 2. Information about the lecturers: Name and scientific title: Professor Dumitru Matiş, PhD Professor Partenie DUMBRAVĂ, PhD Professor Adriana TIRON TUDOR, PhD Contact information: dumitru.matis@econ.ubbcluj.ro, Phone /5889 part.dumbrava@tbs.ubbcluj.ro, adriana.tiron@econ.ubbcluj.ro, Phone / Description of the discipline ACCOUNTING POLICIES AND TREATMENTS GENERAL OBJECTIVES OF THE DISCIPLINE: Developing a scientific foundation for the PhD students in the field of international accounting and financial reporting; Improving the professional judgment that was developed during the PhD students studies of bachelor and master; Developing the analysis and diagnose capacities regarding international accounting systems and referential; Developing research abilities in the field of accounting. SPECIFIC OBJECTIVES OF THE DISCIPLINE: Comparative approach of financial reporting systems at global level; Detailed knowledge of the diversity of national accounting systems; Identifying and knowing aspects related to international accounting normalization, harmonization and convergence; Developing the capacity of using statistical methods and models in order to dimension processes within the area of international accounting; Knowing the international accounting regulations regarding the entity s financial position and performance; Developing the knowledge degree regarding different issues in the field of financial 1

2 reporting; Creating permissive conditions for the PhD students individual study. Content of discipline The content of the discipline is focused on the following fundamental aspects: the informational accounting system, conceptual approach of financial reporting, accounting conceptual framework, evolution of international accounting standards, international accounting standards regarding the entity s financial position, accounting standards regarding the entity s financial performance, financial reporting and corporate governance, role and ethics of the accounting professional at national and international level. Achieved competences at the end of the course After graduating this discipline, the students will reach the following competences: Creating a real scientific foundation in the field of Accounting policies and treatments; Capacity to analyze, interpret and optimize an financial-accounting informational system; Dimensioning the role and importance of financial reporting in the process of communicating information delivered through accounting systems; Capacity to analyze and solve different accounting situations based on the international accounting standards; Ability to apply a professional judgment in analyzing financial statement of economic entities; Ability and capacity to make, present and analyze financial statements of economic entities; Knowing the conceptual and practical interferences between financial reporting and corporate governance; Capacity to position and distinguish the role of the accounting professional in the context of global economic processes. Methods used in teaching the course Theoretical presentations, through audio and visual means; Explaining the conceptual approaches; Presenting alternative explanations; Direct answers to the master students questions; Encouraging the master students active participation within the course; Economic, financial and accounting analysis based on representative case studies. Methods used in teaching the seminar Direct presentation of practical elements in the field of accounting; Achieving analysis of economic operations based on free group discussions between the PhD students; Accounting reflecting of economic operations based on the proposed case studies; Involving the PhD students in achieving individual studies based on models presented during the seminar; Debating conceptual problems based on comparative analysis between regulations and practices in the field of accounting policies and treatments. 2

3 4. Mandatory references 1. Alexander David, Baritton Anne, Jorissen Ann, International Financial Reporting and Analysis, Thomson Learning, 2003 (Way of access: The library of the accounting department) 2. Benedict Augustin, Elliott Barry, Practical Accounting, Pearson Education Limited, 2001 (Way of access: The library of the accounting department) 3. CECCAR- Ghid de intelegere a IAS, CECCAR Ed,2004 (Way of access: The library of the accounting department) 4. Choi D.S. Frederick, Frost Ann Carol, Meek K. Gary, International Accounting, Fourth Edition, Prentice Hall, 2002 (Way of access: The library of the accounting department) 5. Elliot Barry, Elliot Jamie, Financial Accounting and Reporting, 9th Edition, Prentice Hall, London, 2005 (Way of access: The library of the accounting department) 6. Epstein B.J., Mîrza A.A., Implementarea şi aplicarea Standardelor Internaţionale de Contabilitate şi Raportare Financiară, Editura BMT PUBLISHING HOUSE, Bucureşti, 2005 (Way of access: The library of the accounting department) 7. Garbina M - Sinteze, studii de caz si teste grila privind aplicarea IAS-IFRS, Ed. CECCAR, editia 2009 (Way of access: The library of the accounting department) 8. Hennie van Greuning, International Financial Reporting Standards A Practical guide, Editura Irecson, Bucuresti, 2005 (Way of access: The library of the accounting department) 9. IASB, Standardele Internationale de Raportare Financiara (IFRSs), Editura CECCAR, Bucuresti, 2007 (Way of access: The library of the accounting department) 10. Lee Tom, Lee T. A., Corporate Governance And Financial Reporting, John Wiley & Sons, 2006 (Way of access: The library of the accounting department) 11. Malciu L., Feleagă N., Reformă după reformă: Contabilitatea din România în faţa unei noi provocări, Editura Economică, Bucureşti, 2005, (Way of access: The library of the accounting department) 12. Matis Dumitru, Contabilitatea operatiunilor speciale, Editura Intelcredo, Deva, 2003 (Way of access: The library of the accounting department and the library of the faculty) 13. Nobes Christopher, Parker Robert B., Comparative International Accounting, 9th Edition, Prentice Hall, (Way of access: The library of the accounting department) 14. Ristea M., Olimid L., Calu D.A., coordonatori, Sisteme contabile comparate, Editura CECCAR, Bucureşti, 2006,(Way of access: The library of the accounting department) 15. Tiron Tudor Adriana si colectiv, Combinari de intreprinderi, Ed Accent, 2005 (Way of access: The library of the accounting department) 16. Walton Peter, Haller Axel, Raffournier Bernard, International Accounting, Second Edition, Thomson Learning, 2003(Way of access: The library of the accounting department) Technology and course materials used within the specific educational process of the discipline It is recommended the use of the following materials: Over the head projector (offered by the faculty); Laptop (offered by the faculty); Video projector; Primary and synthesis accounting documents (not offered by the faculty); Specific accounting software (offered by the faculty); Course and seminar notes (electronic and / or printed, offered by the faculty) 3

4 17. VI. Appointments and intermediary evaluation/examination schedule/calendar: Week 1 Course topic: International dimension of accounting and financial reporting. Basic concepts / keywords: The necessity of an accounting informational system, obtaining financial-accounting information, the market of financial-accounting information, utility of financialaccounting information, sustaining decision making processes. Benedict Augustin, Elliott Barry, Practical Accounting, Pearson Education Limited, 2001, p.3-15 Choi D.S. Frederick, Frost Ann Carol, Meek K. Gary, International Accounting, Fourth Edition, Prentice Hall, 2002, p , p Elliot Barry, Elliot Jamie, Financial Accounting Reporting, 9th Edition, Prentice Hall, London, 2005, p Matis Dumitru, Contabilitatea operatiunilor speciale, Editura Intelcredo, Deva, 2003, p Hall, 2006, p Nobes Christopher, Praker Robert B., Comparative International Accounting, 9th Edition, Prentice Hall, 2006,p Thomson Learning, 2003, p Week 2 Course topic: National and international accounting referential. Basic concepts / keywords: Concepts, rules, architecture (structure), formats and classifications of elements presented within financial statements. PhD students involvement and implications: Going through the indicated references according to IAS / IFRS, US GAAP, European Directives. Benedict Augustin, Elliott Barry, Practical Accounting, Pearson Education Limited, 2001, p Elliot Barry, Elliot Jamie, Financial Accounting and Reporting, 9th Edition, Prentice Hall, London, 2005, p si Raportare Financiara, Editura BMT PUBLISHING HOUSE, Bucuresti, 2005, pag ; *** Standarde Internationale de Raportare Financiara, editia 2007, Editura CECCAR, Bucuresti, 2007, pag ; Seminar topic 1-2: Case studies / papers regarding the format, structure and presentation of financial statement in accordance to the IASB conceptual framework. Basic concepts / keywords: Formats and structures for the Balance Sheet, Profit and Loss Account, Cash flow statement, Changes in equity statement, Accounting policies and notes. PhD students involvement and implications: Elaborating and presenting case studies / papers based on the indicated references and own documents. Gîrbina M.M., Bunea St., Studii de caz si teste grila privind aplicarea IAS (revizuite) IFRS, vol I si II, Editura CECCAR, Bucuresti, 2005, sau Editia a II-a, 2006, pag.14-23; si Raportare Financiara, Editura BMT PUBLISHING HOUSE, Bucuresti, 2005, pag ; 4

5 *** Standarde Internationale de Raportare Financiara, editia 2007, Editura CECCAR, Bucuresti, 2007, pag ; Week 3 Course topic: The harmonization of financial reporting process. Basic concepts / keywords: The ratio harmonization convergence in the field of international accounting, position and ways of adaptation of the international referential IAS / IFRS in the European Union, including, in Romania, actual tendencies in the field of financial reporting. 2005, p si Raportare Financiara, Editura BMT PUBLISHING HOUSE, Bucuresti, 2005, pag ; Hennie van Greuning, International Financial Reporting Standards A Practical guide, Editura Irecson, Bucuresti, 2005, p Malciu L., Feleaga N., Reforma dupa reforma: Contabilitatea din România în fata unei noi provocari, Editura Economica, Bucuresti, 2005, pag ; Hall, 2006, p Ristea M., Olimid L., Calu D.A., coordonatori, Sisteme contabile comparate, Editura CECCAR, Bucuresti, 2006, pag ; Week 4 Course topic: Problems of first time implementation of the international accounting referential IAS / IFRS. Basic concepts / keywords: Concepts, rules, terms, problems, examples. si Raportare Financiara, Editura BMT PUBLISHING HOUSE, Bucuresti, 2005, pag ; Gruening von Hennie, Standarde Internationale de raportare financiara-ghid practic, Editura IRECSON, Bucuresti, 2005, pag ; *** Standarde Internationale de Raportare Financiara, editia 2007, Editura CECCAR, Bucuresti, 2007, pag ; Seminar topic 3-4: Case studies / papers regarding the first time implementation of the international referential IAS / IFRS optional exemptions. Basic concepts / keywords: Necessary adjustments in elaborating the opening balance sheet in accordance to the international referential IAS / IFRS optional exemptions. PhD students involvement and implications: Elaborating and presenting case studies / papers based on the indicated references and own documents. Gîrbina M.M., Bunea St., Studii de caz si teste grila privind aplicarea IAS (revizuite) IFRS, vol I si II, Editura CECCAR, Bucuresti, 2005, sau Editia a II-a, 2006, pag (vol II); Gruening von Hennie, Standarde Internationale de raportare financiara-ghid practic, Editura IRECSON, Bucuresti, 2005, pag ; Malciu L., Feleaga N., Reforma dupa reforma: Contabilitatea din România în fata unei noi provocari, Editura Economica, Bucuresti, 2005, pag ; Week 5 Course topic: Accounting norms regarding intangible and tangible assets. Basic concepts / keywords: Intangible assets and tangible assets. CECCAR - Ghid pentru intelegerea IAS 16, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 38, Ed CECCAR,

6 Choi D.S. Frederick, Frost Ann Carol, Meek K. Gary, International Accounting, Fourth Edition, Prentice Hall, 2002, p , p Hall, 2006, p Thomson Learning, 2003, p Week 6 Course topic: Accounting regulation regarding lease contracts. Basic concepts / keywords: financial lease, operational lease, advantages and limits of lease operations. CECCAR - Ghid pentru intelegerea IAS 17, Ed CECCAR, 2004 (Mod de accesare: Biblioteca Centrala Universitara Lucian Blaga Cluj Napoca) Choi D.S. Frederick, Frost Ann Carol, Meek K. Gary, International Accounting, Fourth Edition, Prentice Hall, 2002, p , p Matis Dumitru, Contabilitatea operatiunilor speciale, Editura Intelcredo, Deva, 2003, p Hall, 2006, p Thomson Learning, 2003, p Seminar topic 5-6: Recognition and measurement of intangible assets, tangible assets and lease contracts. Basic concepts / keywords: recognition, measurement, tangible assets, intangible assets, financial lease, operation lease, advantages and limits of lease operations, recognition and measurement of lease operations. PhD students involvement and implications: Going through the indicated references, presenting case studies. Benedict Augustin, Elliott Barry, Practical Accounting, Pearson Education Limited, 2001, p , CECCAR - Ghid pentru intelegerea IAS 16, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 17, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 38, Ed CECCAR, , p Hennie van Greuning, International Financial Reporting Standards A Practical guide, Editura Irecson, Bucuresti, 2005, p IASB, Standardele Internationale de Raportare Financiara (IFRSs), Editura CECCAR, Bucuresti, 2007, p Hall, 2006, p Week 7 Course topic: National regulations regarding inventories, construction contracts, provisions, contingent liabilities and assets, employees benefits. Basic concepts / keywords: inventories, construction contracts, provisions, contingent liabilities and assets, employees benefits and associated elements. 6

7 CECCAR - Ghid pentru intelegerea IAS 2, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 11, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 37, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 19, Ed CECCAR, 2004 Choi D.S. Frederick, Frost Ann Carol, Meek K. Gary, International Accounting, Fourth Edition, Prentice Hall, 2002, p , p Hall, 2006, p Thomson Learning, 2003, p Week 8 Course topic: Particularities regarding other elements concerning the financial position Basic concepts / keywords: Events after the date of the balance sheet, cost of debt, biological assets, investments subsidies. CECCAR - Ghid pentru intelegerea IAS 10, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 23, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 20, Ed CECCAR, 2004 Choi D.S. Frederick, Frost Ann Carol, Meek K. Gary, International Accounting, Fourth Edition, Prentice Hall, 2002, p , p Hall, 2006, p Thomson Learning, 2003, p Seminar topic 7-8: Case studies regarding inventories, construction contracts, provisions, contingent liabilities and assets, employees benefits and other elements concerning the financial position of the entity. Basic concepts / keywords: inventories, construction contracts, provisions, contingent liabilities and assets, employees benefits, events after the date of the balance sheet, cost of debt, biological assts, investments subsidies: recognition and measurement. PhD students involvement and implications: Going through the indicated references, presenting case studies. CECCAR - Ghid pentru intelegerea IAS 2, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 11, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 37, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 19, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 10, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 23, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 20, Ed CECCAR, 2004 Benedict Augustin, Elliott Barry, Practical Accounting, Pearson Education Limited, 2001, p , , p Hennie van Greuning, International Financial Reporting Standards A Practical guide, Editura Irecson, Bucuresti, 2005, p IASB, Standardele Internationale de Raportare Financiara (IFRSs), Editura CECCAR, Bucuresti, 2006, p

8 Hall, 2006, p Week 9 Course topic: Accounting regulations regarding the result of the period, fundamental errors and changes in accounting policies. Basic concepts / keywords: Result of the period, earnings per share, fundamental errors, changes in accounting policies. CECCAR - Ghid pentru intelegerea IAS 8, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 33, Ed CECCAR, 2004 Choi D.S. Frederick, Frost Ann Carol, Meek K. Gary, International Accounting, Fourth Edition, Prentice Hall, 2002, p , p Hall, 2006, p Thomson Learning, 2003, p Week 10 Course topic Accounting regulations regarding current revenues. Basic concepts / keywords: Current revenues, measurement and recognition of revenues, identifying transactions, merchandise selling, providing services, interests, dividends. CECCAR - Ghid pentru intelegerea IAS 18, Ed CECCAR, , p Hall, 2006, p Thomson Learning, 2003, p Seminar topic 9-10: Case studies regarding the result of the period, fundamental errors, changes in accounting policies, current revenues. Basic concepts / keywords: Result of the period, earning per share, fundamental errors, changes in accounting policies, current revenues, measurement and recognition of revenues, identifying transactions, merchandise selling, providing services, interests, dividends. PhD students involvement and implications: Going through the indicated references, presenting case studies. Benedict Augustin, Elliott Barry, Practical Accounting, Pearson Education Limited, 2001, p , CECCAR - Ghid pentru intelegerea IAS 8, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 33, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 18, Ed CECCAR, , p Hennie van Greuning, International Financial Reporting Standards A Practical guide, Editura Irecson, Bucuresti, 2005, p IASB, Standardele Internationale de Raportare Financiara (IFRSs), Editura CECCAR, Bucuresti, 2007, p

9 Hall, 2006, p Week 11 Course topic: Accounting regulations regarding assets depreciation. Basic concepts / keywords: Identifying a depreciated asset, measuring the recoverable amount, recognition and measurement of losses from depreciation, annulment of a depreciation loss. CECCAR - Ghid pentru intelegerea IAS 36, Ed CECCAR, 2004 Elliot Barry, Elliot Jamie, Financial Accounting and Reporting, 9th Edition, Prentice Hall, London, 2005, p Nobes Christopher, Parker Robert B., Comparative International Accounting, 9th Edition, Prentice Hall, 2006, p IASB, Standardele Internationale de Raportare Financiara (IFRSs), Editura CECCAR, Bucuresti, 2007, p Thomson Learning, 2003, p Week 12 Course topic: Particularities regarding the entity s performance. Basic concepts / keywords: Entity s financial performance, prices variation, effects of changes in foreign exchange rates, discontinued activities. CECCAR - Ghid pentru intelegerea IAS 21, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 35, Ed CECCAR, , p Hall, 2006, p Thomson Learning, 2003, p Seminar topic 11-12: Case studies regarding assets depreciation, prices variation, effects of changes in foreign exchange rates, non-current assets held for sale and discontinued operations. Basic concepts / keywords: Identifying a depreciated asset, measuring the recoverable amount, recognition and measurement of losses from depreciation, annulment of a depreciation loss. PhD students involvement and implications: Going through the indicated references, presenting case studies. Benedict Augustin, Elliott Barry, Practical Accounting, Pearson Education Limited, 2001, p , CECCAR - Ghid pentru intelegerea IAS 21, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 35, Ed CECCAR, 2004 CECCAR - Ghid pentru intelegerea IAS 36, Ed CECCAR, , p Gîrbina M.M., Bunea St., Studii de caz si teste grila privind aplicarea IAS (revizuite) IFRS, vol I si II, Editura CECCAR, Bucuresti, 2005, sau Editia a II-a, 2006, pag ; Hennie van Greuning, International Financial Reporting Standards A Practical guide, Editura Irecson, Bucuresti, 2005, p IASB, Standardele Internationale de Raportare Financiara (IFRSs), Editura CECCAR, Bucuresti, 2007, p ,

10 Malciu L., Feleaga N., Reforma dupa reforma: Contabilitatea din România în fata unei noi provocari, Editura Economica, Bucuresti, 2005, pag ; Hall, 2006, p Week 13 Course topic: Accounting regulations regarding share based payment, insurance contracts and financial instruments. Basic concepts / keywords: Share based transactions with settlement in equity instruments, cash and alternative of cash; insurance contracts and financial instruments: measurement, recognition, disclosure. PhD students involvement and implications: Going through the indicated references, presenting case studies, debates based on presented papers. si Raportare Financiara, Editura BMT PUBLISHING HOUSE, Bucuresti, 2005, pag , ; Gruening von Hennie, Standarde Internationale de raportare financiara-ghid practic, Editura IRECSON, Bucuresti, 2005, pag.82-95, ; Malciu L., Feleaga N., Reforma dupa reforma: Contabilitatea din România în fata unei noi provocari, Editura Economica, Bucuresti, 2005, pag ; *** Standarde Internationale de Raportare Financiara, editia 2007, Editura CECCAR, Bucuresti, 2007, pag ; Week 14 Course topic: IFRS 3 Business combinations Basic concepts / keywords: Accounting for business combinations using the acquisition method. PhD students involvement and implications: Debating presented papers based on the indicated references. Malciu L., Feleaga N., Reforma dupa reforma: Contabilitatea din România în fata unei noi provocari, Editura Economica, Bucuresti, 2005, ; Tiron Tudor A Combinari de intreprinderi, Ed. Accent, 2005 *** Standarde Internationale de Raportare Financiara, editia 2007, Editura CECCAR, Bucuresti, 2007, pag , ; Seminar topic 13-14: Case studies regarding the implementation of IFRSs 2 8. Basic concepts / keywords: IFRSs 2-8: objectives, measurement, accounting policies and treatments, disclosure within financial reporting. PhD students involvement and implications: Debating presented papers based on the indicated references. si Raportare Financiara, Editura BMT PUBLISHING HOUSE, Bucuresti, 2005, pag ; Gruening von Hennie, Standarde Internationale de raportare financiara-ghid practic, Editura IRECSON, Bucuresti, 2005, pag , , , ; Malciu L., Feleaga N., Reforma dupa reforma: Contabilitatea din România în fata unei noi provocari, Editura Economica, Bucuresti, 2005, pag ; Tiron Tudor A Combinari de intreprinderi, Ed. Accent, 2005 *** Standarde Internationale de Raportare Financiara, editia 2007, Editura CECCAR, Bucuresti, 2007, pag PhD students evaluation: PhD students evaluation will be achieved according to the following retaliation: 10

11 Active participation and work performed during the seminars and courses 25% of the final grade; Research project based on an individual study topic, according to the student s own choice - 50% of the final grade; Written or oral exam during the exam period - 25% of the final grade. 19. Organizational aspects, managing exceptional situations: The following organizational details will be taken into consideration: Attending the courses and seminars is mandatory; Papers elaborated by students during their activities will necessarily have an originality character. Those paper which will prove to be plagiarized won t be allowed to attend the scheduled exam session; Any fraud attempt or act during the tests and exams imply expelling the responsible student; Students will receive information concerning their final grades in maximum 48 hours after the written exam is over. Final results regarding the International Financial Reporting Standards discipline will be available for the master students on-line; Any complains will be solved in maximum 24 hours after the results have been made available. 20. Optional references 1. Bogdan Victoria, Armonizarea contabila internationala, Editura Economica, Bucuresti, 2004(Way of access: The library of the accounting department) 2. Feleaga Niculae, Sisteme contabile comparate, vol I-V, ed. a 2-a, Ed. Economica, Bucuresti, 1999 (Way of access: The library of the accounting department and faculty library) 3. Feleaga Niculae, Malciu Liliana, Politici si optiuni contabile, Editura Economica, Bucuresti, 2002 (Way of access: The library of the accounting department) 4. Glautier M.W.E., Underdown B., Accounting theory and practice, Seventh edition, Prentice Hall, 2001 (Way of access: The library of the accounting department) 5. Lee H. Radebaugh, Sidney J. Gray, Ervin L. Black, International Accounting and Multinational Enterprises, 6 edition, Wiley, 2006 (Way of access: The library of the accounting department) 6. Manolescu M. si colectiv, Ghid practic de aplicare a Standardelor Internationale de Contabilitate, Editura Economica, Bucuresti, 2001(Way of access: The library of the accounting department) 7. Van Greuning H., Koen M., Van Greuning H., Koen M., International financial reporting standards a practical guide, Editura Banca Internaţională pentru Reconstrucţie şi Dezvoltare şi Banca Mondială, 2009 (Way of access: The library of the accounting department) HEAD OF DISCIPLINE Professor Dumitru Matiş, PhD. 11

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