Stocks evaluation in Romanian and international financial accounting

Dorel Mates () and Laura–Adriana COJOCARU (alionescu) ()
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Laura–Adriana COJOCARU (alionescu): West University of Timisoara

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII, 518-523

Abstract: The current activity of an economic entity requires raw materials which, once put into practice, turns into finite production and further on it is rendered valuable. Some of these finite products remain on stock, others are to be rendered valuable and even to cash their costs and thus, the resources for funding other production cycles are obtained.

Keywords: stocks evaluation; financial accounting; international accounting standards (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:tdt:annals:v:xviii:y:2012:p:518-523

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