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The Transition To Ifrs – Accounting Difficulties Concerning The Amortization Of The Non Current Assets

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Author Info
Valeriu Brabete
Cristian Dragan (University of Craiova Faculty of Economy and Business Administration,Craiova, Romania)
Abstract

In Romania, starting with the requirements of the Regulation (CE) no. 1606/2002 and of the national regulations, it is compulsive for the IFRS to be applied, since 1-st of January 2007, by the entities whose movable possessions, at the date of the balance sheet, are admitted for the transaction on a regularized marked, with the purpose of laying down consolidated financial statements.

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File URL: http://feaa.ucv.ro/RTE/009S-01.pdf
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Publisher Info
Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Revista Tinerior Economisti(The Young Economists Journal).

Volume (Year): 1 (2007)
Issue (Month): 9S (May)
Pages: 7-14
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Handle: RePEc:aio:rteyej:v:1:y:2007:i:9s:p:7-14

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Related research
Keywords: IAS – IFRS; amortization; non current assets;

Find related papers by JEL classification:
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
M00 - Business Administration and Business Economics; Marketing; Accounting - - General - - - General

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This page was last updated on 2009-12-16.

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