Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports

Victoria Bogdan and Dorina Popa
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Dorina Popa: Universitatea din Oradea

Theoretical and Applied Economics, 2006, vol. 4(499), issue 4(499), 57-62

Abstract: 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.

Keywords: evaluation; depreciation; financial indicators; accounting regulation process; provisions. (search for similar items in EconPapers)
Date: 2006
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