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Actualitatea conceptului de imagine fidela în contabilitatea moderna

Author

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  • Mereuta, Alexandrina

    (Universitatea Spiru Haret)

Abstract

As expected, profound changes have occurred in the last two to three decades as the passage to a functioning market economy and the rule of law, democracy, increased integration and globalization involves inevitably re concepts of value and assimilation of others November allowing more thorough analysis of contemporary economic phenomena and processes. In this context, theoretical and applied aspects of accounting taking heritage and economic activity becomes acuity, among them the concept of true and fair view was in vogue, especially in light of operational compatibility and effective EU-wide systems, such as the If the railway network. Paper: http://ccefa.spiruharet.ro/materiale/dder.pdf

Suggested Citation

  • Mereuta, Alexandrina, 2009. "Actualitatea conceptului de imagine fidela în contabilitatea moderna," Papers 2009/165, Osterreichish-Rumanischer Akademischer Verein.
    • Handle: RePEc:ris:sphedp:2009_165
    as

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    More about this item

    Keywords

    fair presentation; functioning market economy; opening balance intangibility;
    All these keywords.

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists

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