THE RECOVERY TERM`S CONTRIBUTION TO THE IDENTIFICATION OF VALUE LOSSES FROM THE USE OF FIXED ASSETS

Marinela - Daniela Manea

Revista Economica, 2012, vol. Supplement, issue 4, 407-412

Abstract: The paper sets out to identify a mathematical pattern through which a user of financial situations should be able, after a simple document analysis, to model an indicator, working tool available to all Romanian professional accountants concerning the implementation of the provisions of international accounting standards (IFRS). The action was initiated out of the necessity to promote within the Romanian accounting space and practice some aggregates which would help the professionals within the domain to further study and implement the provisions of international norms and the European Directives currently in force.

Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:blg:reveco:v:supplement:y:2012:i:4:p:407-412

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