Risks of taking over some models without considering them in depth

Author:Univ. Prof., PhD. Gheorghe POPESCU, PhD. Cristina-Raluca POPESCU

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Abstract:
Taking "undigested" Anglo-Saxon models of American origin in Romanian accounting system - sometimes harmonized, sometimes conform, but never identical to the model - induce inherent gaps in accounting theory, especially in chaotic practice of permanent changes.

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