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Comparative Analysis Regarding The Amortisation Of Non Current Assets In A National And International Context

Author

Listed:
  • Brabete Valeriu

    () (Universitatea din Craiova, Facultatea de Economie si Administrarea Afacerilor)

  • Dragan Cristian

    () (Universitatea din Craiova, Facultatea De Economie s?i Administrarea Afacerilor)

Abstract

In Romania, starting from the Regulationas requests (CE) no. 1606/2002 and the national regulations are obliged to apply the IFRS starting with 1st of January 2007 the entities whose immovable values, at the balance date, are admitted to the transaction

Suggested Citation

  • Brabete Valeriu & Dragan Cristian, 2009. "Comparative Analysis Regarding The Amortisation Of Non Current Assets In A National And International Context," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 796-800, May.
  • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:796-800
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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/134.pdf
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    More about this item

    Keywords

    amortization; non current assets; accounting information; IAS-IFRS.;

    JEL classification:

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

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