Buculescu, Maria Madalina; Velicescu, Bogdan Nicolae - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 774-799
measurement of formal convergence level of definitions, treatment and policies of Property, Plant and Equipment (PPE) and … highlighting main national fiscal rules related. With the purpose to not contribute only to the measurement of PPE formal level of … harmonization, we intend to analyze some PPE related accounting practices used by Romanian certified accountants. To this effect we …