COMPARATIVE ANALYSIS REGARDING THE AMORTISATION OF NON CURRENT ASSETS IN A NATIONAL AND INTERNATIONAL CONTEXT

Brabete Valeriu () and Dragan Cristian ()
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Brabete Valeriu: Universitatea din Craiova, Facultatea de Economie si Administrarea Afacerilor
Dragan Cristian: Universitatea din Craiova, Facultatea De Economie s?i Administrarea Afacerilor

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 796-800

Abstract: In Romania, starting from the Regulationas requests (CE) no. 1606/2002 and the national regulations are obliged to apply the IFRS starting with 1st of January 2007 the entities whose immovable values, at the balance date, are admitted to the transaction

Keywords: amortization; non current assets; accounting information; IAS-IFRS. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
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