JIANU, Iulia; GEAMBAŞU, Cristina Venera; JIANU, Ionel - In: Annals - Economy Series 4.II (2010) December, pp. 180-195
In accounting, measurement is the process used to determine the value at which the items of financial statements are recognized in accounting and presented in the balance sheet and in the profit and loss account. Starting from the importance of measurement in accounting, the first study...