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.

  
       
         
    STUDIA NEGOTIA - Issue no. 2 / 2000  
         
  Article:   NORMALIZATION OF INTERNATIONAL ACCOUNTINGIN IN THE ISSUES OF INFLATION.

Authors:  ALEXANDRA MUŢIU. 		 
       
         
  Abstract:  Pentru a inlatura neajunsurile generate de aplicarea unei contabilitati in costuri istorice in conditii de inflatie, organismul de normalizare contabila internationala IASC (International Acounting Standard Committee) a prevazut o serie de reglementari in acest sens. IASC "are ca obiectiv elaborarea si publicarea, in interesul publicului, de standarde contabile internationale ce trebuie sa fie respectate cu ocazia prezentarii conturilor anuale si a situatiilor financiare, precum si sa asigure acceptarea si aplicarea acestor standarde la nivel mondial" .  
         
     
         
         
      Back to previous page