INVENTORIES MEASUREMENT – BETWEEN PRUDENCE AND NONPRUDENCE

In accounting, measurement is the process used to determine the value at which the items of financial statements are recognized in accounting and presented in the balance sheet and in the profit and loss account. Starting from the importance of measurement in accounting, the first study object...

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Bibliographic Details
Main Authors: Iulia JIANU, Cristina Venera GEAMBAŞU, Ionel JIANU
Format: Article
Language:English
Published: Academica Brâncuşi 2010-12-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2010-04.II/19_IULIA_JIANU.pdf