NATIONAL AND INTERNATIONAL REGARDING THE ACCOUNTING POLICIES FOR THE FIXED ASSETS

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.

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Year of publication:	2012
Authors:	CERNUSCA, LUCIAN
Published in:	Anale. Seria Stiinte Economice. Timisoara. - Facultatea de Ştiinţe Economice. - Vol. XVIII/Supplement.2012, November, p. 109-114
Publisher:	Facultatea de Ştiinţe Economice
Subject:	accounting policies \| fixed assets \| IFRS \| European Directives

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Extent:	application/pdf
Type of publication:	Article
Classification:	M4 - Accounting and Auditing ; M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010681294