IMPACTUL FISCAL AL AJUSTĂRII ELEMENTELOR SITUAŢIILOR FINANCIARE ÎN RAPORT CU MODIFICAREA PREŢURILOR
THE FISCAL IMPACT OF ADJUSTING THE FINANCIAL STATEMENTS FACE TO FACE WITH PRICE VARIATION

Summary/Abstract: In most of the countries data provided by the accounting activity through financial statements is based on historical cost. But when prices change, the users of the accounting data need to acknowledge the effects of price variation over the financial status and performances of the company. To this aim, the companies must provide information in response to the effects of price variation, and this can be achieved by using certain methodologies to adjust the elements of the financial statements so that they may quantify the effects of price changes.

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