Siminica, Marian; Circiumaru, Daniel; Ganea, Mirela - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 31-31
The annual financial statements of different companies must emphasize, for theinternal and external users, the activity that was run and the standing at a specific moment oftime. The assessment of a business doesn’t affect the accounting registrations. However, theaccurate image provided by...