期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2017
卷号：17
期号：1
语种：English
出版社：Ovidius University Press
摘要：The financial accounting has been thoroughly developed,the accounting methods and instruments applied internationally having been slowly appropriated,to the point that nowadays they have been taken over and successfully implemented by the vast majority of Romanian economic entities. We can say today,that,as a result of a thorough analysis of the economic environment in our country for the last twenty years,it is perceptible a change in the attitude and mentality of the people in general and of the accounting specialists in particular. These changes constitute a cause and a challenge at the same time,for any researcher passionate about the financial field of accountancy - of bringing some added value in an area as contradictory as the asset evaluation.
