Accounting in Historical Costs – since when and until when?

Guni Claudia ()
Additional contact information
Guni Claudia: „Spiru Haret†University

Ovidius University Annals, Economic Sciences Series, 2017, vol. XVII, issue 1, 497-502

Abstract: The financial accounting has been thoroughly developed, the accounting methods andinstruments applied internationally having been slowly appropriated, to the point that nowadaysthey have been taken over and successfully implemented by the vast majority of Romanianeconomic entities. We can say today, that, as a result of a thorough analysis of the economicenvironment in our country for the last twenty years, it is perceptible a change in the attitude andmentality of the people in general and of the accounting specialists in particular. These changesconstitute a cause and a challenge at the same time, for any researcher passionate about thefinancial field of accountancy - of bringing some added value in an area as contradictory as theasset evaluation.

Keywords: historical cost; evaluation; accounting information; accounting reporting (search for similar items in EconPapers)
JEL-codes: G3 G32 G34 (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations:

Downloads: (external link)
http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/19.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvii:y:2017:i:1:p:497-502

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().