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

Author

Listed:
  • 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.

Suggested Citation

  • Valeriu Brabete & Cristian Dragan, 2007. "The Transition To Ifrs – Accounting Difficulties Concerning The Amortization Of The Non Current Assets," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9S), pages 7-14, May.
  • Handle: RePEc:aio:rteyej:v:1:y:2007:i:9s:p:7-14
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    File URL: http://feaa.ucv.ro/RTE/009S-01.pdf
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    More about this item

    Keywords

    IAS – IFRS; amortization; non current assets;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General

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