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：2001
卷号：X
出版社：University of Oradea
摘要：This paper highlights the main changes in the Romanian accounting of the tangible fixed assets
for the adjustment with the International Accounting Standards. The principal domains of these changes
are appling to: the structure of the Chart of Accounts, the financial statements and the base and alternative
accounting treatments.
