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Theoretical Considerations Regarding the Methods of Accounting Production Stocks in the Companies Belonging to the Coal Mining Industry in Romania
Mariana Man and
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Mariana Man: University of Petroşani, Romania
Sergiu Calincovschii: Mine University of Moscow, Russia
, 2005, vol. 5, pages 217-222
Annals of the University of Petrosani, Economics Abstract:
Generally, the stocks originating in the production process of the company are meant for sale. For this category of stocks the accounting circuit is strongly influenced by the moment or the moments chosen by each national accounting system in order to identify the incomes.
Keywords: accounting standards; administration accounts; conversion table (search for similar items in EconPapers)
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Persistent link: http://EconPapers.repec.org/RePEc:pet:annals:v:5:y:2005:p:217-222
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