ACCOUNTING POLICIES APPLIED BY ENTITIES AND THE VALUE OF FIXED ASSETS

ACCOUNTING POLICIES APPLIED BY ENTITIES AND THE VALUE OF FIXED ASSETS

The objective of this paper is to present the accounting policies applied by medium taxpayers in Covasna county and analyse the factors of influence over choice of accounting policies related to tangible assets. The study contains an analysis of answers given by respondents to the questionnaire sent...

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Bibliographic Details
Main Authors: Partenie Dumbravă, Csősz Csongor
Format: Article
Language:English
Published: Vasile Goldis University Press 2012-01-01
Series:Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
Subjects:
accounting policy
evaluation bases
revaluation
accounting depreciation
tax depreciation
Online Access:http://www.uvvg.ro/studiaeconomia/images/2012/p1/7.%20Partenie%20Dumbrava,%20Csosz%20Csongor%20-%20ACCOUNTING%20POLICIES%20APPLIED%20BY%20ENTITIES%20AND%20THE%20VALUE%20OF%20FIXED%20ASSETS.pdf

Internet

http://www.uvvg.ro/studiaeconomia/images/2012/p1/7.%20Partenie%20Dumbrava,%20Csosz%20Csongor%20-%20ACCOUNTING%20POLICIES%20APPLIED%20BY%20ENTITIES%20AND%20THE%20VALUE%20OF%20FIXED%20ASSETS.pdf

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