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Original Articles

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Romania

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Francisco J. Lopez-Arceiz, Ana J. Bellostas & Jose M. Moneva. (2021) Accounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process. Accounting in Europe 18:1, pages 43-74.
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Nadia Albu, Cătălin Nicolae Albu, Charles H. Cho & Caterina Pesci. (2023) Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country. Critical Perspectives on Accounting 96, pages 102535.
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