期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2006
卷号：XV
期号：02
页码：710-714
出版社：University of Oradea
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.
