AMBIENTUM BIOETHICA BIOLOGIA CHEMIA DIGITALIA DRAMATICA EDUCATIO ARTIS GYMNAST. ENGINEERING EPHEMERIDES EUROPAEA GEOGRAPHIA GEOLOGIA HISTORIA HISTORIA ARTIUM INFORMATICA IURISPRUDENTIA MATHEMATICA MUSICA NEGOTIA OECONOMICA PHILOLOGIA PHILOSOPHIA PHYSICA POLITICA PSYCHOLOGIA-PAEDAGOGIA SOCIOLOGIA THEOLOGIA CATHOLICA THEOLOGIA CATHOLICA LATIN THEOLOGIA GR.-CATH. VARAD THEOLOGIA ORTHODOXA THEOLOGIA REF. TRANSYLVAN
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The STUDIA UNIVERSITATIS BABEŞ-BOLYAI issue article summary The summary of the selected article appears at the bottom of the page. In order to get back to the contents of the issue this article belongs to you have to access the link from the title. In order to see all the articles of the archive which have as author/co-author one of the authors mentioned below, you have to access the link from the author's name. |
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STUDIA NEGOTIA - Issue no. 1 / 2002 | |||||||
Article: |
ACCOUNTING OF STOCKS IN THE CONTEXT OF IAS 2. Authors: DUMBRAVĂ PARTENIE. |
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Abstract: The article presents and argues the necessity of according Romanian accounting to European Directives and International Standards as result of economic globalization and forming of international financial market. It is underlined accounting harmonization steps and their results upon three functional economic entities in Romanian accounting. We define the structures, their recognition moments, their evaluation forms, presenting cost structuring model and the paper ends with theoretic and practice aspects generated by stock`s retreatment. | |||||||