THE TRANSITION TO IFRS – ACCOUNTING DIFFICULTIES CONCERNING THE AMORTIZATION OF THE NON CURRENT ASSETS

In Romania, starting with the requirements of the Regulation (CE) no. 1606/2002 and of the national regulations, it is compulsive for the IFRS to be applied, since 1-st of January 2007, by the entities whose movable possessions, at the date of the balance sheet, are admitted for the transaction on a regularized marked, with the purpose of laying down consolidated financial statements.

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Year of publication:	2007
Authors:	Brabete, Valeriu ; Dragan, Cristian
Published in:	Revista Tinerilor Economisti (The Young Economists Journal). - Facultatea de Economie şi Administrarea Afacerilor, ISSN 1583-9982. - Vol. 1.2007, 9S, p. 7-14
Publisher:	Facultatea de Economie şi Administrarea Afacerilor
Subject:	IAS – IFRS \| amortization \| non current assets

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Extent:	application/pdf
Type of publication:	Article
Language:	English
Classification:	M41 - Accounting ; M00 - Business Administration and Business Economics; Marketing; Accounting. General
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005176836