The structure of expenses and revenues according to International Accounting Standards

Mariana Man
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Mariana Man: University of Petroşani, Romania

Annals of the University of Petrosani, Economics, 2004, vol. 4, 147-150

Abstract: This article presents the recognition of revenues and implicitly of the expenses linked to the ceding of the capital assets according to I.A.S. 16 and I.A.S. 38, as of the revenues and expenses linked to the sale of the obtained production according to I.A.S. 18 and I.A.S. 2, a parallel with the Romanian accounting influences.

Keywords: revenues; expenses; capital assets; I.A.S. (search for similar items in EconPapers)
Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:4:y:2004:p:147-150

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