EVALUAREA IMOBILIZARILOR ÎN VIZIUNE NAŢIONALA ŞI INTERNAŢIONALA
Assets evaluation in national and international vision
Author(s): Cristina Silvia Nistor, Diana Cozma Ighian Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: valuation; fixed assets; national accounting regulations; international accounting standards.
Summary/Abstract: The accounting practice uses value expressions to record, centralize and generalize data, which requires a correct utilization of valuation as procedure of the accounting method. In this article, I have provided a comparison between the national accounting regulations and the international accounting standards, in an attempt to bring to light the main differences existing between the two accounting reference systems in that which concerns the valuation of fixed assets.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 19/2009
- Issue No: 2
- Page Range: 299-306
- Page Count: 8
- Language: Romanian
