Considerations on applying fair value in Romania

The disadvantages of preserving an accounting system based on historical cost and the need to adapt the accounting model to the investors’ requirements, has made it necessary to find solutions; one such solution is to use other valuation bases, instead of historical cost. The reshaping of the valueb...

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Veröffentlicht in:	Analele ştiinţifice ale Universităţii Al. I. Cuza din Iaşi. Secţiunea IIIc, Ştiinţe economice (1976) Ştiinţe economice (1976), 2011, Vol.58 (1), p.3-11
1. Verfasser:	Cozma Ighian , Diana
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting - Business Administration Business Economy / Management National Economy
Online-Zugang:	Volltext
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