Shkulipa, Lyudmyla. 2021. “Analysis of Impact of Changes in IFRSs on Convergence of Accounting Systems in World”. Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice 31 (3), 75-103. https://publicatii.uvvg.ro/index.php/studiaeconomia/article/view/685.