文章基本信息

标题：Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports
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作者：Bogdan, Victoria ; Popa, Dorina
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2006
卷号：4(499)
期号：4(499)
页码：57-62
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：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.
关键词：evaluation; depreciation; financial indicators; accounting regulation process; provisions.