"Patrimony" - A Controversial Matter Of Romania'S Program Of Accountancy Matching
AbstractThe dilemma has its origins in accountancy's international matching, namely between the accountancy system implemented in our country beginning with 1994 and the one implemented by Anglo-Saxon accountancy where patrimony is substituted by its two components: PROPERTY for ASSETS and CAPITAL for LIABILITIES, patrimony being defined owing to financial condition. Property represents the measurable reality of the goods and available values. When compared with the proprietor, property makes up patrimony in case, from a juridical point of view, there is a real guarantee upon the manner of financial covering (obtaining sources, procuring manner), namely a legal manner of justifying the origin of available values.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.
Volume (Year): 1 (2010)
Issue (Month): 2 (December)
Contact details of provider:
Postal: Universitatii str. 1, Office F209, 410087 Oradea, Bihor
Fax: 004 0259 408409
Web page: http://anale.steconomiceuoradea.ro/
More information through EDIRC
patrimony; assets; liabilities; accountancy.;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Catalin ZMOLE).
If references are entirely missing, you can add them using this form.