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IAS 39 1 IFRS 1 IVSC 1 accounting information 1 alternative treatment 1 bases of assessment 1 fair value option 1 financial balance 1 market value 1
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English 1
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CHEBAC, Neculina 1 ONICA, Cristina Mihaela 1
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EuroEconomica 1
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CORRELATION BETWEEN INTERNATIONAL FINANCIAL REPORTING STANDARDS AND ASSESSMENT IN THE CONTEXT OF MARKET VALUE RELATIONS -FAIR VALUE
CHEBAC, Neculina; ONICA, Cristina Mihaela - In: EuroEconomica (2009) 2(23), pp. 32-49
Applying International Financial Reporting Standards (IFRS) will have the purpose: the rationale is that the professional accounting, switching to accounting based on fair value, involves getting more frequent information on the fair value of assets; professional staff should be informed of the...
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