BAZĂ ŞI ALTERNATIV ÎN EVALUAREA ACTIVELOR MATERIALE ÎN CONDIŢII DE INCERTITUDINE
Base and alternative in the evaluation of material assets in conditions of uncertainty

Summary/Abstract: Recent economical realities put a new accent on evaluation treatments. In the following paper I synthesized the references on evaluating the material goods in financial situations of economic entities. The paper notices the changes of the approach in the final balance of the corporal goods, as well in the international rules as in national financial and accounting laws.

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