ACCOUNTING POLICIES ON FIXED ASSETS AND THEIR INFLUENCE ON THE FINANCIAL PERFORMANCE OF THE ECONOMIC ENTITY

Financial performance appreciated on the basis of financial statement data and often on the basis of the accounting result may be misleading, being rather the result of accounting choices rather than a true presentation of reality. Choosing the depreciation method, estimating the duration of use,...

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Autori principali:	MIHALCEA MIHAELA MARIA, HADA IZABELA DIANA, LITAN (DOHAN) CRISTINA SUSANA
Natura:	Artigo
Lingua:	Inglês
Pubblicazione:	Academica Brâncuşi 2018-11-01
Serie:	Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Soggetti:	financial performance; accounting policies options and estimates; accounting result; amortization
Accesso online:	http://www.utgjiu.ro/revista/ec/pdf/2018-SPECIAL/29_Mihalcea.pdf
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