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Do the Romanian and Spanish accounting environments meet the challenges concerning the acknowledgement of intangible elements?
Fädur, Cristina-Ionela; Ciotină, Daniela; Mironiuc, … - In: Inventi impact: international trade (2014) 2, pp. 100-118
Persistent link: https://www.econbiz.de/10010392080
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Empirical study on the degree of homogeneity of financial reporting concerning intangible assets
FADUR, Cristina-Ionela; CIOTINA, Daniela; MIRONIUC, Marilena - In: Anale. Seria Stiinte Economice. Timisoara XVIII (2012) May, pp. 342-349
The purpose of this paper is to identify to what extent is the information presented by Romanian companies quoted in the Bucharest Stock Exchange, concerning intangible assets, homogenous and what are the intangible assets included in financial reporting. We have also monitored a series of...
Persistent link: https://www.econbiz.de/10010641580
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Do the Romanian and Spanish accounting environments meet the challenges concerning the acknowledgement of intangible elements?
Fădur, Cristina-Ionela; Ciotină, Daniela; Mironiuc, … - In: Journal of accounting and auditing : research & … (2013), pp. 1-19
Persistent link: https://www.econbiz.de/10011592152