HISTORICAL COST VERSUS FAIR VALUE
Autor: | Cozma Ighian Diana |
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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 |
Databáze: | Directory of Open Access Journals |
Externí odkaz: |