HARMONIZATION, HISTORICAL COST AND INVESTMENTS

Article English OPEN
Valentin Gabriel CRISTEA;
(2016)
  • Publisher: Nicolae Titulescu University Publishing House
  • Journal: Challenges of the Knowledge Society (issn: 2068-7796, eissn: 2068-7796)
  • Subject: Harmonization | historical cost | investments | fair value. | Social sciences (General) | H1-99

Choosing depreciation of assets; revaluation of tangible or keeping their historical cost; registration, whilst the tangible assets are entered in the conservation of amortization expenses or a corresponding adjustment to depreciation expense ascertained; choosing the m... View more
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