Turtureanu, Anca Gabriela; Tureac, Cornelia Elena - In: European Financial and Accounting Journal 4 (2009) 4, pp. 50-65
) concerning the yearly accounts of the business corporations and the Seventh Guideline of the Counsel (83/349/EEC) concerning the … consolidated accounts of the business corporations. Since these two guidelines does not cover the banking industry and the …