Accounting standards that appeal to the professional judgment: a threat or an opportunity for the accounting profession

Un drept contabil care face appel la raţionamentul profesional: o ameninţare sau o oportunitate pentru profesia contabilă?

Alain Burlaud (1) , Maria Niculescu (2)

1 LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action
2 ESFAM - Ecole Supérieure de la Francophonie pour l'Administration et le Management

Domaines: Gestion et management

Alain Burlaud, Maria Niculescu. Accounting standards that appeal to the professional judgment: a threat or an opportunity for the accounting profession. Audit Financiar, 2016, 14 (12 (144)), pp.1325-1334. ⟨10.20869/AUDITF/2016/144/1325⟩. ⟨halshs-02145487⟩