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Analysis of International Accounting Regulations with Regards to Fair Value
dc.contributor.author | Inghian Cozma, Diana | |
dc.date.accessioned | 2012-06-08T08:58:28Z | |
dc.date.available | 2012-06-08T08:58:28Z | |
dc.date.issued | 2010-01 | |
dc.identifier.issn | 1584 - 0409 | |
dc.identifier.uri | http://10.11.10.50/xmlui/handle/123456789/841 | |
dc.description.abstract | Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand. One of the coordinates of accounting globalization is the fair value based valuation system. This tendency arises from the contents of international accounting standards and from the progress of world-wide regulating practice. The economic and market events of the past years have highlighted the importance of fair value measurements used in financial statements and have emphasized the need for consistency and comparability in those measurements in financial statements prepared around the globe. | en_US |
dc.language.iso | en | en_US |
dc.publisher | Editura Europlus Galaţi | en_US |
dc.subject | conturi internationale | en_US |
dc.subject | analiza | en_US |
dc.subject | financiar | en_US |
dc.subject | valoare corecta | en_US |
dc.title | Analysis of International Accounting Regulations with Regards to Fair Value | en_US |
dc.type | Article | en_US |
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2010 fascicula1 nr1 [40]