Iren, Radu Riana; Violeta, Isai - In: Risk in Contemporary Economy (2013), pp. 179-185
The general accounting principles are presented in section 7 of annex to OMFP 3055/2009 (as amended and supplemented). Thus, the effects of transactions and other events are recognized when the transactions and the events occur and are recorded in the accounts and reported in the financial...