Căutare după Autor "Mihalcea, Lucean"
Afișează articolele 1-3 of 3
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Conservatism and Non-Conservatism in Inventories Assessment
Mihai, Iuliana Oana; Mihalcea, Lucean; Nedelcu, Adela (“Dunarea de Jos” University of Galati, 2014)This paper has two main objectives namely to identify the main inventories assessment methods used in the economic entities listed in manufacturing and reflecting the extent to which entities surveyed recorded impairment ... -
Determining the Future Value of Money through Alternative Methods Based on Forecast Cash Flows
Negoescu, Gheorghe; Mihalcea, Lucean (“Dunarea de Jos” University of Galati, 2014)The future value of money is an important instrument used in the determination of enterprise value as current assets correction. In the current literature there are various variants for calculating this correction. The ... -
Implications of International Financial Reporting Standards of Performance Indicators within a Company
Onica, Cristina Mihaela; Chebac, Neculina; Mihalcea, Lucean; Domniteanu, Lucian (Editura Europlus Galaţi, 2010-01)Romania started a process to reform the accounting system, having the assistance benefit of EU countries (France, Belgian, and UK). Initial path chosen by Romania to harmonize accounting system was marked by the Accounting ...