Mircea, Untaru - In: Annals of Spiru Haret University, Economic Series 5 (2014) 4, pp. 59-70
This research paper aims to achieving a comparative analysis of the two versions of IAS 2 „Stocks” (variants of 1993 and 2005). The research is part of a larger study regarding the accounting processes carried out for the acknowledgement and assessment of the company stock, and the purpose...