PATRIMONY - A CONTROVERSIAL MATTER OF ROMANIAS PROGRAM OF ACCOUNTANCY MATCHING
The dilemma has its origins in accountancys international matching, namely between the accountancy system implemented in our country beginning with 1994 and the one implemented by Anglo-Saxon accountancy where patrimony is substituted by its two components: PROPERTY for ASSETS and CAPITAL for LIABIL...
| Main Authors: | , , |
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| Format: | Article |
| Language: | deu |
| Published: |
University of Oradea
2010-12-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | http://anale.steconomiceuoradea.ro/volume/2010/n2/131.pdf |