Commercial Fund, Recognition And Assessment

Viorel Trif (), Cristina Mihaela Nagy () and Bogdan Cotleţ ()
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Viorel Trif: „Tibiscus” University of Timişoara, Romania
Cristina Mihaela Nagy: „Tibiscus” University of Timişoara, Romania
Bogdan Cotleţ: West University of Timişoara, Romania

Annals of the University of Petrosani, Economics, 2010, vol. 10, issue 4, 355-362

Abstract: The importance of the immaterial investments within companies nowadays urges the specialists in accounting to find the ways to present more in the elements. In their studies researchers face the controversy reinvestments, as an asset in the balance sheet or an expense in the profit or loss account. The main goal of this paper is to analyze the difficulties in commercial fund. In the first part we will analyze various definitions of the problems concerning the commercial fund’s recognition and assessment. The paper also suggests that investments are really social and economic problems.

Keywords: immaterial investments; commercial fund; commercial fund’s recognition; clusters (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:10:y:2010:i:4:p:355-362

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