THE TRANSITION TO IFRS – ACCOUNTING DIFFICULTIES CONCERNING THE AMORTIZATION OF THE NON CURRENT ASSETS

Valeriu Brabete and Cristian Dragan
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Cristian Dragan: University of Craiova Faculty of Economy and Business Administration,Craiova, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2007, vol. 1, issue 9S, 7-14

Abstract: In Romania, starting with the requirements of the Regulation (CE) no. 1606/2002 and of the national regulations, it is compulsive for the IFRS to be applied, since 1-st of January 2007, by the entities whose movable possessions, at the date of the balance sheet, are admitted for the transaction on a regularized marked, with the purpose of laying down consolidated financial statements.

Keywords: IAS – IFRS; amortization; non current assets (search for similar items in EconPapers)
JEL-codes: M00 M41 (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2007:i:9s:p:7-14

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