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Theoretical and Applied Economics
No. 4 / 2006 (499)

Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports

Victoria Bogdan
Dorina Popa
Universitatea din Oradea

Abstract. Our demarche is focused on understanding the accounting regulation process in Romania in order to accorde with the European Union Accounting Directives and the IAS/IFRS standards. In our essay we want to describe the Romanian solution adopted by the regulator concerning the active depreciation.

Keywords: evaluation; depreciation; financial indicators; accounting regulation process; provisions.

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Cercetare si educatie
Marin Dinu

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The Economicity. The Epistemic Landscape, Marin Dinu, 2016

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ISSN 1841-8678 (ediția print) / ISSN 1844-0029 (ediția online)
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