Actualitatea conceptului de imagine fidela în contabilitatea moderna

Alexandrina Mereuta
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Alexandrina Mereuta: Universitatea Spiru Haret

No 2009/165, Papers from Osterreichish-Rumanischer Akademischer Verein

Abstract: As expected, profound changes have occurred in the last two to three decades as the passage to a functioning market economy and the rule of law, democracy, increased integration and globalization involves inevitably re concepts of value and assimilation of others November allowing more thorough analysis of contemporary economic phenomena and processes. In this context, theoretical and applied aspects of accounting taking heritage and economic activity becomes acuity, among them the concept of true and fair view was in vogue, especially in light of operational compatibility and effective EU-wide systems, such as the If the railway network.

Paper: http://ccefa.spiruharet.ro/materiale/dder.pdf

Keywords: fair presentation; functioning market economy; opening balance intangibility (search for similar items in EconPapers)
JEL-codes: A11 (search for similar items in EconPapers)
Pages: 8 pages
Date: 2009-12-12
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Persistent link: https://EconPapers.repec.org/RePEc:ris:sphedp:2009_165

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