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Study About The Acknowledgement In Accounting For The Software Products – On Their Production And Sale Flux

Author

Listed:
  • Violeta Isai

    (Dunarea de Jos University of Galati, Romania)

  • Riana Iren Radu

    (Dunarea de Jos University of Galati, Romania)

Abstract

The modern economy can’t be conceived without the IT industry contribution, the engine of lasting economic development. In order to help the increase of software industry the countries create national strategies of information implementation, which will assure in time: the increase of the production, added value, productivity and international economic exchanges. In this area, Romania elaborates its own implementation strategy, according to the EU policy. On the company level, the informatics implementation raises problems regarding: the acknowledgement of software products in accounting as intangible assets; the registering of their reversible and irreversible devaluation, but also fiscal aspects about the modality of classification for the software supply – as goods delivery or as services performance, in the country and abroad.

Suggested Citation

  • Violeta Isai & Riana Iren Radu, 2013. "Study About The Acknowledgement In Accounting For The Software Products – On Their Production And Sale Flux," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 223-231.
    • Handle: RePEc:ddj:fserec:y:2013:p:223-231
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    Citations

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    Cited by:

    1. Cristina Mihaela Onica & Bogdan Ionita & Anisoara Cojocaru Chiriac, 2015. "A Value-Creating Comparative Performance Analysis In The Context Of Economic Added Value," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 477-486.
    2. Mihaela-Cristina Onica & Georgiana Grapa & Gabriela Manole, 2015. "Comparative Research On The Fundamental Analysis Of Shares From Companies Listed On Bucharest Stock Exchange," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 493-501.
    3. Mihaela-Cristina Onica & Jalba Silvia & Nedelcu Andreea - Izabela, 2015. "Comparative Analysis Regarding The Study Of The Financial Balance Of Companies Listed On The Stock Market," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 509-525.
    4. Gianina MIHAI & Cristina Gabriela ZAMFIR, 2014. "An Integrated Dashboard and Balanced Scorecard Solution," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 83-88.

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