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：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：In Romania, starting from the Regulation‟s requests (CE) no. 1606/2002 and the national regulations are
obliged to apply the IFRS starting with 1st of January 2007 the entities whose immovable values, at the
balance date, are admitted to the transaction over a settled market, with the purpose of drawing up
consolidated financial situations. This measure supposes a series of processing and accounting options
specific to the international referential that points out, at the same time, the existent differences between
the national and international norms in matter of amortizations.
关键词：amortization, non current assets, accounting information, IAS-IFRS.
