INFORMATION ON FINANCIAL INSTRUMENTS INCLUDED IN ANNUAL FINANCIAL STATEMENTS

This survey aims at emphasizing several aspects of the recognition, measurement and presentation of information on capital assets and how they are reflected in accounting. In this respect, here is a presentation of the calculation, preparation and regulation of impairment that can affect capital ass...

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Bibliographic Details
Main Authors: Marius Gust, Laura Pănoiu
Format: Article
Language:English
Published: Universităţii "Constantin Brâncoveanu" 2013-01-01
Series:Strategii Manageriale
Subjects:
Online Access:http://www.strategiimanageriale.ro/images/images_site/articole/article_09dff4ecbf9d1e2e96e4f2a5a7a452c5.pdf