HISTORICAL COST VERSUS FAIR VALUE
The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. The increased importan
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| Format: | Article |
| Language: | deu |
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University of Oradea
2009-05-01
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| Series: | Annals of the University of Oradea: Economic Science |
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| Online Access: | http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/146.pdf |