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National And International Regarding The Accounting Policies For The Fixed Assets

Author

Listed:
  • LUCIAN CERNUSCA

    () (FACULTY OF ECONOMICS, "AUREL VLAICU" UNIVERSITY OF ARAD)

Abstract

The primary objective of the current study is to present a comparative analysis between the accounting policies regarding the fixed assets seen from the perspective of the Romanian accounting harmonized with the European directives and , on the other hand, the IFRS.

Suggested Citation

  • Lucian Cernusca, 2012. "National And International Regarding The Accounting Policies For The Fixed Assets," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 109-114, November.
  • Handle: RePEc:tdt:annals:v:xviii/supplement:y:2012:p:109-114
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012_2/AnaleFSE_2012_2_016.pdf
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    More about this item

    Keywords

    accounting policies; fixed assets; IFRS; European Directives;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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