THE TRANSITION TO IFRS – ACCOUNTING DIFFICULTIES CONCERNING THE AMORTIZATION OF THE NON CURRENT ASSETS
Journal Title: Revista Tinerilor Economisti - Year 2007, Vol 1, Issue 9
Abstract
In Romania, starting with the requirements of the Regulation (CE) no. 1606/2002 and of the national regulations, it is compulsive for the IFRS to be applied, since 1-st of January 2007, by the entities whose movable possessions, at the date of the balance sheet, are admitted for the transaction on a regularized marked, with the purpose of laying down consolidated financial statements.
Authors and Affiliations
Valeriu Brabete, Cristian Drăgan
Keywords
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