NATIONAL AND INTERNATIONAL REGARDING THE ACCOUNTING POLICIES FOR THE FIXED ASSETS
NATIONAL AND INTERNATIONAL REGARDING THE ACCOUNTING POLICIES FOR THE FIXED ASSETS
Author(s): Lucian CernuşcaSubject(s): Economy
Published by: Editura Eurostampa
Keywords: accounting policies; fixed assets; IFRS; European Directives
Summary/Abstract: The primary objective of the current study is to present a comparative analysis between the accounting policies regarding the fixed assets seen from the perspective of the Romanian accounting harmonized with the European directives and , on the other hand, the IFRS.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XVIII/2012
- Issue No: Suppl.
- Page Range: 109-114
- Page Count: 6
- Language: English