POSSIBILITIES TO PRESENT THE REASSESSMENT SURPLUS CONSIDERING THE NATIONAL AND INTERNATIONAL REFERENCE SYSTEM
Due to the fact that the economic decisions are taken by users based on an entity's financial statements, the incomplete description of the economic phenomena within them as a result of applying different accounting regulations to the same entity, over the same reporting period, may influence...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Academica Brâncuşi
2019-04-01
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Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
Subjects: | |
Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2019-02/02_PaliuPopa.pdf |