Lucian Cernușca
Abstract
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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.
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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.
Key concepts: Accounting, National accounts, Fixed asset, Romanian, Business, Mark-to-market accounting, Accounting information system, Financial accounting