Within the European Union, the public entities have already applied IFRS to the strengthened financial statements, while the individual entities haven’t yet started to apply them, which is only a matter of time. Consequently, as a member of the European Union, our country must meet these requirements and apply IFRS to individual financial statements, as well.
Copyright: © 2018 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode
