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Collection of Studies Regarding Evaluation in Accounting
[ carte epuizată ]
ISBN  978-973-709-584-8 An apariție 2012 Nr. de pagini 208 Format 14x20 Culoare interior
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Legătorie broșat Copertă carton mediaprint Anvelopă nu Semn de carte nu Limba engleză
Alertează-mă când este pe stoc
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Descriere
This book focuses on a positive type of research, drawn from the results of nine empirical studies: reflecting the importance of physical capital maintenance in the economy, highlighting the impact of physical capital maintenance on profit recognition, reflecting the importance of intention in accounting valuation, analysing the data disclosure on inventories measurement in the financial statements, discussing in what manner the information regarding the calculation of fair value for investment property is disclosed in the notes to the financial statements, showing if Romanian professional accountants are prepared to apply the fair value accounting, defining the new concept of social-financial responsibility reporting and identifying the degree of freedom or conformity in accounting valuation.
Because most of these studies are based on data collected from the Romanian economic entities, the multiple changes that have been made in the Romanian accounting in the last 10 years are presented in the introduction to this book.
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