RECUNOAŞTEREA ŞI EVALUAREA STOCURILOR PENTRU RAPORTAREA FINANCIARĂ
RECOGNITION AND STOCK ASSESSMENT FOR FINANCIAL REPORTING
Author(s): Sorin Borlea, Monica Achim, Ludovica BrebanSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: evaluation methods; financial reporting; International Valuation Standards; Financial Reporting Standards.
Summary/Abstract: Economic and financial crisis the world has led to distrust the market and also in all sectors of the global economy. Lack of capital determines its investors to give more reliable information on which decisions investment implement. Practical experience has shown that evaluating a company and its assets is more than a challenge, and that the assumptions underlying the evaluations will become increasingly complex.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 20/2010
- Issue No: 2
- Page Range: 407-412
- Page Count: 6
- Language: Romanian