Theoretical Considerations Regarding the Methods of Accounting Production Stocks in the Companies Belonging to the Coal Mining Industry in Romania

Mariana Man and Sergiu Calincovschii
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Mariana Man: University of Petroşani, Romania
Sergiu Calincovschii: Mine University of Moscow, Russia

Annals of the University of Petrosani, Economics, 2005, vol. 5, 217-222

Abstract: Generally, the stocks originating in the production process of the company are meant for sale. For this category of stocks the accounting circuit is strongly influenced by the moment or the moments chosen by each national accounting system in order to identify the incomes.

Keywords: accounting standards; administration accounts; conversion table (search for similar items in EconPapers)
Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:5:y:2005:p:217-222

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