Essential Attributes of the Accounting Information in Applying the Financial Reporting Differences Between IFRS and US GAAP. Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice, [S. l.], v. 25, n. 1, p. 26–39, 2015. Disponível em: https://publicatii.uvvg.ro/index.php/studiaeconomia/article/view/243. Acesso em: 17 apr. 2026.