COMPARATIVE STUDY REGARDING THE ACCOUNTING SYSTEM IN ROMANIA, FRANCE, GREAT BRITAIN AND USA
COMPARATIVE STUDY REGARDING THE ACCOUNTING SYSTEM IN ROMANIA, FRANCE, GREAT BRITAIN AND USA
Author(s): Franca Dumitru (Mladin), Maria MoraruSubject(s): Economy
Published by: Editura Eurostampa
Keywords: accounting system; financial statement; the General Accounting Plan (GAP); International Accounting Standards (IAS); Accounting Standard Board (ASB)
Summary/Abstract: This paper makes a comparative study of accounting methods and treatments regarding the establishment of revenues and evaluation of fixed assets and investment securities reported in four countries: Romania, France, Great Britain and USA.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XVIII/2012
- Issue No: Suppl.
- Page Range: 533-541
- Page Count: 9
- Language: English