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Divergence In The Recognition And Measurement Of Income And Expenses

Author

Listed:
  • Mihaela-Andreea Nastasie

    (Romanian Academy Institute of World Economy)

  • Claudiu Valentin Serban

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

General research area of this article is the recognition and measurement issues revenues and expenditures and can be placed at the intersection of national and international accounting referential. World book is a clear and comprehensive on revenue and expenditure. In accounting practice, the criteria for recognition of revenues and expenses are different, depending on their nature. Concerns, over time, the revenues and expenditures, on the one hand, took the International Accounting Standards Board, reviewing, so in 1993, the International Accounting Standard 18 "Revenue" and on the Furthermore, in 2014, the Minister of Finance no. 1802/2014.

Suggested Citation

  • Mihaela-Andreea Nastasie & Claudiu Valentin Serban, 2015. "Divergence In The Recognition And Measurement Of Income And Expenses," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 339-344.
    • Handle: RePEc:aio:aucsse:v:2:y:2015:i:43:p:339-344
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    File URL: http://feaa.ucv.ro/AUCSSE/0043v2-031.pdf
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    More about this item

    Keywords

    accounting policies; income; expenses; european directives; benefits;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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