JIANU, Iulia; GEAMBAŞU, Cristina Venera; JIANU, Ionel - In: Annals - Economy Series 4.II (2010) December, pp. 180-195
In accounting, measurement is the process used to determine the value at which the items of financial statements are … measurement in accounting, the first study objective in this paper brings in the center of discussion the inventories measurement … with the purpose to identify the main methods for inventories measurement at exit used by the economic entities listed on …