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    STUDIA NEGOTIA - Issue no. 1 / 2002  
         
  Article:   ACCOUNTING OF STOCKS IN THE CONTEXT OF IAS 2.

Authors:  DUMBRAVĂ PARTENIE.
 
       
         
  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.  
         
     
         
         
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