Conceptual And Theoretical Dimensions Regarding The Recognition Of Stocks In Public Institutions
The process of normalization leads to harmonization and accounting convergence by formalizing and materializing the objectives, concepts, methods, rules and procedures for the production and use of accounting information. The purpose of this study is to analyze the evolution of Romanian accounting and accounting harmonization and convergence with IPSAS 12 "Inventories". Also, a comparison of the main features related to current national and international regulations, presenting similarities and differences related to the recognition of stocks to identify the set of converging or diverging elements.
When requesting a correction, please mention this item's handle: RePEc:brc:journl:v:21:y:2013:i:3:p:62-69. See general 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: (Dan MICUDA)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.