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
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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Contents
Marin Dinu
- Cognitive Economics – a Challenge for Romania
Ion Gh. Rosca
- Romania's Accession to Second Modernity. Potential of Convergence
Marin Dinu
Cristian Socol
- Models and Rules of Evaluation in International Accounting
Niculae Feleaga
Liliana Feleaga
- Epistemological Suggestions in „Entropy Low and Economic Process”
Emil Dinga
Cornel Ionescu
- Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports
Victoria Bogdan
Dorina Popa
- Jobs Decline – a Tragedy of the XXI Century?
Dan Popescu
- Interaction between Economic Education and Strategic Planning in the New Complexity of the Social Life
Gheorghe H. Popescu
Elvira Nica
- Sustainable Utilization Model of Natural Resources in Danube Delta
Trifon Belancurencu
- External Balance Payments – Macroeconomic Analysis Instrument
Madalina Dumbrava
