DIVERGENCE IN THE RECOGNITION AND MEASUREMENT OF INCOME AND EXPENSES

Mihaela-Andreea Nastasie and Claudiu Valentin Serban
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Mihaela-Andreea Nastasie: Romanian Academy Institute of World Economy
Claudiu Valentin Serban: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2015, vol. 2, issue 43, 339-344

Abstract: General research area of this article is the recognition and measurement issues revenues and expenditures and can be placed at the intersection of national and international accounting referential. World book is a clear and comprehensive on revenue and expenditure. In accounting practice, the criteria for recognition of revenues and expenses are different, depending on their nature. Concerns, over time, the revenues and expenditures, on the one hand, took the International Accounting Standards Board, reviewing, so in 1993, the International Accounting Standard 18 "Revenue" and on the Furthermore, in 2014, the Minister of Finance no. 1802/2014.

Keywords: accounting policies; income; expenses; european directives; benefits (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2015:i:43:p:339-344

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