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pro vyhledávání: '"MIHAI SEUCEA"'
Autor:
Geanina MÃCIUCA, Mihai SEUCEA
Publikováno v:
European Journal of Accounting, Finance and Business. 1(1):151-162
The introduction of accrual accounting in the public sector is a recent phenomenon and a worldwide subject of debate. In this article, we presented the steps taken by Romania in adopting accrual accounting, first as a candidate country for European U
Autor:
DOREL MATES, MIHAI SEUCEA, ALIN DUMITRESCU, LAURA-ADRIANA ALIONESCU, MARIAN SOCOLIUC, VERONICA GROSU
Publikováno v:
Anale. Seria Stiinte Economice. Timisoara. :450-456
The end users of company’s accounting should be able to compare the financial statement of a company in time, in order to identify the tendencies within the financial position and its performance. The users should be able to compare the subsidiary