Dorina, Luþã; Sorin, Grigorescu; Ionela, Popa - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1208-1212
Enterprise financial performance is measured by the difference between revenues and the expenses incurred to achieve the revenues. Revenue recognition and evaluation take place according to applicable accounting regulations. The present paper envisages the way to recognize revenues in compliance...