Nicolae, Todea; Maria, Udrea Ana; Cornelia, Cioca Ionela - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1524-1528
The purpose of this article is to present issues of assessment and reassessment of tangible assets due to fair value in the context of harmonization of national accounting regulations with International Financial Reporting Standards. The main objectives considered when drafting the article are...