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  • Search: subject:"material accounting harmonization"
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Year of publication
Subject
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material accounting harmonization 2 IFRSs 1 accounting harmonization process 1 consolidated financial statements 1 de facto harmonization 1 goodwill reporting practice 1 measurement instruments 1 trade literature 1
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Online availability
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Free 2
Type of publication
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Article 2
Language
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English 1 Undetermined 1
Author
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Baltariu, Carmen-Alexandra 1 Cirstea, Andreea 1 Dumitru, Matis 1 Mustata Razvan V. 1 Simona, Dragos Dana 1
Published in...
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Annales Universitatis Apulensis Series Oeconomica 1 Annals of Faculty of Economics 1
Source
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RePEc 2
Showing 1 - 2 of 2
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HARMONIZATION OF GOODWILL REPORTING PRACTICE IN THE CONSOLIDATED FINANCIAL STATEMENTS OF ROMANIAN GROUPS
Baltariu, Carmen-Alexandra; Cirstea, Andreea - In: Annales Universitatis Apulensis Series Oeconomica 2 (2012) 14, pp. 1-1
The purpose of this paper is to analyze the current state of consolidated reporting practiceharmonization concerning the extant methods for evaluating and reporting goodwill in the consolidatedfinancial statements of Romanian groups. In order to attain our purpose we selected financial and...
Persistent link: https://www.econbiz.de/10010838728
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Cover Image
MATERIAL ACCOUNTING HARMONIZATION: AN OVERVIEW OF TRADE LITERATURE
Mustata Razvan V.; Dumitru, Matis; Simona, Dragos Dana - In: Annals of Faculty of Economics 1 (2010) 1, pp. 548-552
Our paper develops an overview of trade literature within the particular area of material accounting harmonization. The …
Persistent link: https://www.econbiz.de/10008787485
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