NATIONAL AND INTERNATIONAL REGARDING THE ACCOUNTING POLICIES FOR THE FIXED ASSETS

Lucian Cernusca ()
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Lucian Cernusca: FACULTY OF ECONOMICS, "AUREL VLAICU" UNIVERSITY OF ARAD

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII/Supplement, 109-114

Abstract: The primary objective of the current study is to present a comparative analysis between the accounting policies regarding the fixed assets seen from the perspective of the Romanian accounting harmonized with the European directives and , on the other hand, the IFRS.

Keywords: accounting policies; fixed assets; IFRS; European Directives (search for similar items in EconPapers)
JEL-codes: M4 M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:tdt:annals:v:xviii/supplement:y:2012:p:109-114

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