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Commercial Fund, Recognition And Assessment


  • Viorel Trif

    () („Tibiscus” University of Timişoara, Romania)

  • Cristina Mihaela Nagy

    () („Tibiscus” University of Timişoara, Romania)

  • Bogdan Cotleţ

    () (West University of Timişoara, Romania)


The importance of the immaterial investments within companies nowadays urges the specialists in accounting to find the ways to present more in the elements. In their studies researchers face the controversy reinvestments, as an asset in the balance sheet or an expense in the profit or loss account. The main goal of this paper is to analyze the difficulties in commercial fund. In the first part we will analyze various definitions of the problems concerning the commercial fund’s recognition and assessment. The paper also suggests that investments are really social and economic problems.

Suggested Citation

  • Viorel Trif & Cristina Mihaela Nagy & Bogdan Cotleţ, 2010. "Commercial Fund, Recognition And Assessment," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(4), pages 355-362.
  • Handle: RePEc:pet:annals:v:10:y:2010:i:4:p:355-362

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    References listed on IDEAS

    1. Demirguc-Kunt, Asli & Laeven, Luc & Levine, Ross, 2004. "Regulations, Market Structure, Institutions, and the Cost of Financial Intermediation," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 36(3), pages 593-622, June.
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    More about this item


    immaterial investments; commercial fund; commercial fund’s recognition; clusters;

    JEL classification:

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


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