HISTORICAL COST VERSUS FAIR VALUE

Autor: Cozma Ighian Diana
Jazyk: German<br />English<br />French<br />Italian
Rok vydání: 2009
Předmět:
Zdroj: Annals of the University of Oradea: Economic Science, Vol 3, Iss 1, Pp 860-865 (2009)
Druh dokumentu: article
ISSN: 1222-569X
1582-5450
Popis: 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 importan
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