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pro vyhledávání: '"Cozma Ighian Diana"'
Autor:
COZMA IGHIAN DIANA
Publikováno v:
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Vol 1, Iss 3, Pp 55-59 (2015)
The IFRS 13, „Fair Value Measurement”, was first published in May 2011 and it applies to annual reporting periods that begin on or after January 1st 2013; this standard comes as a result of shared efforts on the part of the IASB and the FASB to
Externí odkaz:
https://doaj.org/article/ba86bad1bf8e4d9784745a4848eccd64
Autor:
Cozma Ighian Diana
Publikováno v:
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, Vol 2, Pp 95-115 (2011)
Inflationary moments, characterized by significant price rises, have proved that accountingsystems based on historical costs provide a distorted image of the reality: the elements ofthe balance sheet are under-valuated, and the stock-related expenses
Externí odkaz:
https://doaj.org/article/41f81a4108554ed0bab1e8cbcfda61d5
Autor:
Cozma Ighian Diana
Publikováno v:
Annals of the University of Oradea: Economic Science, Vol 3, Iss 1, Pp 855-859 (2009)
The large variety of uses that accounting products take, as well as their wide range of informational needs require that certain criteria be established, with regards to the quality of accounting data, and these criteria must be fully met. The concep
Externí odkaz:
https://doaj.org/article/767d6a3ce19247cea1a2bcff56aff4b4
Autor:
Cozma Ighian Diana
Publikováno v:
Annals of the University of Oradea: Economic Science, Vol 3, Iss 1, Pp 860-865 (2009)
The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. The increased imp
Externí odkaz:
https://doaj.org/article/174e82485de64ce0a0daa3583fd5f270
Autor:
Cozma Ighian, Diana
Publikováno v:
Analele Ştiinţifice ale Universităţii »Alexandru Ioan Cuza« din Iaşi. Ştiinţe economice / Scientific Annals of Alexandru Ioan Cuza University of Iasi - Economic Series. 58(1):3-11
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=548313
Publikováno v:
Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice / Studia Universitatis Vasile Goldiş, Arad - Economic Sciences. 20(3):121-127
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=254591
Publikováno v:
Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice / Studia Universitatis Vasile Goldiş, Arad - Economic Sciences. 19(2):299-306
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=128939
Publikováno v:
Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice / Studia Universitatis Vasile Goldiş, Arad - Economic Sciences. 19(2):307-312
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=128920
Autor:
COZMA IGHIAN, Diana Sabina1 dianaighian@yahoo.com
Publikováno v:
Internal Auditing & Risk Management. jun2015, Vol. 10 Issue 2, p125-133. 9p.
Autor:
COZMA IGHIAN, Diana1
Publikováno v:
Review of Management & Economic Engineering. 2013, Vol. 12 Issue 2, p137-145. 9p. 2 Charts.