COMPARATIVE ANALYSIS REGARDING THE AMORTISATION OF NON CURRENT ASSETS IN A NATIONAL AND INTERNATIONAL CONTEXT

In Romania, starting from the Regulationas requests (CE) no. 1606/2002 and the national regulations are obliged to apply the IFRS starting with 1st of January 2007 the entities whose immovable values, at the balance date, are admitted to the transaction

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Year of publication:	2009
Authors:	Valeriu, Brabete ; Cristian, Dragan
Published in:	Annals of Faculty of Economics. - Facultatea de Ştiinţe Economice. - Vol. 3.2009, 1, p. 796-800
Publisher:	Facultatea de Ştiinţe Economice
Subject:	amortization \| non current assets \| accounting information \| IAS-IFRS

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Extent:	application/pdf
Type of publication:	Article
Language:	English
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

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