REVENUE RELATED TO ORDINARY ACTIVITIES ACCORDING TO IFRS AND ROMANIAN REGULATIONS
In this paper I present the differences and similarities between IFRS and Romanian GAAP regarding revenue, respectively between IAS 18 and other standards and MPF Order no. 3055 from 2009. A major problem is the recognition of revenue. In this matter IASB and Minister of Public Finance from Roma...
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Format: | Article |
Language: | English |
Published: |
Academica Brâncuşi
2014-05-01
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Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
Subjects: | |
Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2014_Special/85_Ecobici%20Nicolae.pdf |