BONACI, CARMEN GIORGIANA; IENCIU, ALIN IONEL; MUSTATA, … - In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA (2012)
synthesizing particularities being documented within research literature. The necessity of separate Romanian accounting regulations … accounting regulations approach this issue trough both a distinct standard, IAS 40 Investment Property, and through the IFRS for … SMEs, the concept is not even defined within Romanian accounting regulations. The analysis is further developed on …