Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports

oleh: Victoria Bogdan, Dorina Popa

Format: Article
Diterbitkan: General Association of Economists from Romania 2006-06-01

Deskripsi

Our demarche is focused on understanding the accounting regulation process in Romania in order to accorde with the European Union Accounting Directives and the IAS/IFRS standards. In our essay we want to describe the Romanian solution adopted by the regulator concerning the active depreciation.