Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports
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.
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
General Association of Economists from Romania
2006-06-01
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| Series: | Theoretical and Applied Economics |
| Subjects: | |
| Online Access: | http://www.ectap.ro/articole/71.pdf |
| _version_ | 1811322101204779008 |
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| author | Victoria Bogdan Dorina Popa |
| author_facet | Victoria Bogdan Dorina Popa |
| author_sort | Victoria Bogdan |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-13T13:29:12Z |
| format | Article |
| id | doaj.art-55eaced71d0e4481bbfdf87bf6715c85 |
| institution | Directory Open Access Journal |
| issn | 1841-8678 |
| language | English |
| last_indexed | 2024-04-13T13:29:12Z |
| publishDate | 2006-06-01 |
| publisher | General Association of Economists from Romania |
| record_format | Article |
| series | Theoretical and Applied Economics |
| spelling | doaj.art-55eaced71d0e4481bbfdf87bf6715c852022-12-22T02:45:02ZengGeneral Association of Economists from RomaniaTheoretical and Applied Economics1841-86782006-06-014(499)4(499)5762Recognition and Evaluation of Assets Depreciation – Influences on Financial ReportsVictoria BogdanDorina PopaOur 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.http://www.ectap.ro/articole/71.pdfevaluationdepreciationfinancial indicatorsaccounting regulation processprovisions |
| spellingShingle | Victoria Bogdan Dorina Popa Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports Theoretical and Applied Economics evaluation depreciation financial indicators accounting regulation process provisions |
| title | Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports |
| title_full | Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports |
| title_fullStr | Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports |
| title_full_unstemmed | Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports |
| title_short | Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports |
| title_sort | recognition and evaluation of assets depreciation influences on financial reports |
| topic | evaluation depreciation financial indicators accounting regulation process provisions |
| url | http://www.ectap.ro/articole/71.pdf |
| work_keys_str_mv | AT victoriabogdan recognitionandevaluationofassetsdepreciationinfluencesonfinancialreports AT dorinapopa recognitionandevaluationofassetsdepreciationinfluencesonfinancialreports |