Dezvoltarea economiei si a pietei de capital autohton, precum si necesitatea racordarii intreprinderilor romanesti la schimburile economice internationale, au generat, incepand cu anul 1994, reforma structurala radicala a sistemului contabil romanesc, iar dupa anul 2000, au fost
In conformitate cu prevederile legale prin institutii de credit se intelege: bancile persoane juridice romane, sucursalele din Romania ale bancilor straine si organizatiile cooperativelor de credit. Institutiile de credit au obligatia organizarii si tinerii contabilitatii la
A. Evaluarea stocurilor la intrarea in patrimoniu Regula generala de evaluare si inregistrare a stocurilor, la intrarea in patrimoniu, este evaluarea la cost istoric, care poate fi identificata, prin: 1. Costul de achizitie, in cazul bunurilor
The objective of IAS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Standard. For example, it does not apply to: (a) intangible assets held by an entity for sale in the ordinary course of business (see IAS 2,
The objective of IAS 36 is to ensure that assets are carried at no more than their recoverable amount, and to define how recoverable amount is calculated. IAS 36 to all assets except: inventories (IAS 2) assets arising from construction contracts (IAS 11) deferred
The objective of IAS (Revised 1997) is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosures to apply in relation to finance and operating leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment
The objective of IAS 16 is to prescribe the accounting treatment for property, plant and equipment. The principal issues are the timing of recognition of assets, the determination of their carrying amounts and the depreciation charges to be recognised in relation to them.
The objective of IAS 2 is to prescribe the accounting treatment for inventories. It provides guidance for determining the cost of inventories and for subsequently recognising an expense, including any write-down to net realisable value. It also provides guidance on the cost
The objective of IAS 37 is to ensure that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to the financial statements to enable users to
The objective of IAS 18 is to prescribe the accounting treatment for revenue arising from certain types of transactions and events. Income is an increase in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of
A-ti petrece anii studentiei la Brasov suna sinonim cu o luuunga vacanta la munte. Frumusetea orasului de la poalele Tam...
MINISTERUL EDUCATIEI NATIONALE\\n\\nSCOALA POSTLICEALA SANITARA\\nHIPPOCRATE CONSTANTA\\n\\n\\n\\n\\nLUCRARE DE DIPLOMA\...
Timpul se scurge din ce in ce mai repede, iar sesiunea de admitere la facultati din lunile de vara este tot mai aproape....