THE TRANSITION TO IFRS – ACCOUNTING DIFFICULTIES CONCERNING THE AMORTIZATION
OF THE NON CURRENT ASSETS
THE TRANSITION TO IFRS – ACCOUNTING DIFFICULTIES CONCERNING THE AMORTIZATION
OF THE NON CURRENT ASSETS
Author(s): Valeriu Brabete, Cristian DrăganSubject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: IAS – IFRS; amortization; non current assets
Summary/Abstract: In Romania, starting with the requirements of the Regulation (CE) no. 1606/2002 and of the national regulations, it is compulsive for the IFRS to be applied, since 1-st of January 2007, by the entities whose movable possessions, at the date of the balance sheet, are admitted for the transaction on a regularized marked, with the purpose of laying down consolidated financial statements.
Journal: Revista tinerilor economişti
- Issue Year: 2007
- Issue No: 09 special
- Page Range: 7-14
- Page Count: 8
- Language: English
