THE ACCOUNTING TREATMENT OF THE TOURISM UNIT’S FINANCIAL STATEMENTS IN AGREEMENT WITH THE INTERNATIONAL FINANCIAL REPORTING STANDARDS

THE ACCOUNTING TREATMENT OF THE TOURISM UNIT’S FINANCIAL STATEMENTS IN AGREEMENT WITH THE INTERNATIONAL FINANCIAL REPORTING STANDARDS

Financial statements should be presented on a going-concern basis unless management intends to liquidate the tourism unit or cease trading. If not presented on a going concern basis, the fact and rationale for not using it should be disclosed. Uncertainties related to events and conditions that cast...

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Bibliographic Details
Main Author: BOGDAN RĂVAŞ
Format: Article
Language:English
Published: University of Petrosani 2011-01-01
Series:Annals of the University of Petrosani: Economics
Subjects:
financial
statement
tourism
standards
performance
Online Access:http://www.upet.ro/annals/economics/pdf/2011/part2/Ravas%20B-2.pdf

Internet

http://www.upet.ro/annals/economics/pdf/2011/part2/Ravas%20B-2.pdf

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