Browsing International Scientific Conference “Business and Management" by Subject "fair value"
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The financial assets accepted with the purpose of being financed by the national bank of Romania. approaches regarding the application of international accounting standards by Romanian banking institutions
(7th International Scientific Conference “Business and Management 2012”, 2012)Since 1991, the reform initiated by the Romanian banking accounting hasn’t stopped. It’s a corollary of harmonization, convergence and normalization processes, being present by the taking over of normative acts, which have ... -
Is fair value a plus or a minus for industrial company?
(7th International Scientific Conference “Business and Management 2012”, 2012)Measurement of assets in financial accounting is extremely complex and it can be stated that it represents the basic problem of accounting, which determines the content and the explanatory ability of the financial statements. ...