THE DEPRECIATED REPLACEMENT COST - REPRESENTATION OF FAIR VALUE IN ACCOUNTING. TENDENCIES AND PERSPECTIVES IN THE ROMANIAN ACCOUNTING PRACTICE
The Romanian accounting system has gone through a radical reform in the last years, but the preoccupations for improving and developing Romanian accounting still continue. In order to preserve the general objective of rendering available to financial managers and analysts a common internationally ag...
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| Format: | Article |
| Language: | deu |
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University of Oradea
2011-12-01
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| Series: | Annals of the University of Oradea: Economic Science |
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| Online Access: | http://anale.steconomiceuoradea.ro/volume/2011/n2/077.pdf |