Academic Journals Database
Disseminating quality controlled scientific knowledge

CONCEPTUAL AND THEORETICAL DIMENSIONS REGARDING THE RECOGNITION OF STOCKS IN PUBLIC INSTITUTIONS

ADD TO MY LIST
 
Author(s): Cristina Otilia, Ţenovici

Journal: Management Strategies Journal
ISSN 1844-668X

Volume: VI;
Issue: 3(21);
Start page: 62;
Date: 2013;
VIEW PDF   PDF DOWNLOAD PDF   Download PDF Original page

Keywords: acquisition cost | production cost | recognition criteria | fair value

ABSTRACT
The process of normalization leads to harmonization and accounting convergence by formalizing and materializing the objectives, concepts, methods, rules and procedures for the production and use of accounting information. The purpose of this study is to analyze the evolution of Romanian accounting and accounting harmonization and convergence with IPSAS 12 "Inventories". Also, a comparison of the main features related to current national and international regulations, presenting similarities and differences related to the recognition of stocks to identify the set of converging or diverging elements.
RPA Switzerland

Robotic Process Automation Switzerland

    

Tango Jona
Tangokurs Rapperswil-Jona