THE INFLUENCE OF THE ACCOUNTING TREATMENT OF PROPERTY ON AN ENTITY’S RESULT
Marilena-Roxana Zuca
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Marilena-Roxana Zuca: Romanian-American University
Journal of Information Systems & Operations Management, 2014, vol. 8, issue 1, 208-222
Abstract:
The role of the financial statements is to offer useful financial information to users in making decisions. They can meet this role only in relation with those objectives which can be clearly quantified as value and quantity measures.
Keywords: property; cost; initial recording; reevaluation (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:rau:jisomg:v:8:y:2014:i:1:p:208-222
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