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文章基本信息

  • 标题:Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports
  • 本地全文:下载
  • 作者:Bogdan, Victoria ; Popa, Dorina
  • 期刊名称:Theoretical and Applied Economics
  • 印刷版ISSN:1841-8678
  • 电子版ISSN:1844-0029
  • 出版年度:2006
  • 卷号:4(499)
  • 期号:4(499)
  • 页码:57-62
  • 出版社:Asociatia Generala a Economistilor din Romania - AGER
  • 摘要:Our demarche is focused on understanding the accounting regulation process in Romania in order to accorde with the European Union Accounting Directives and the IAS/IFRS standards. In our essay we want to describe the Romanian solution adopted by the regulator concerning the active depreciation.
  • 关键词:evaluation; depreciation; financial indicators; accounting regulation process; provisions.
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