Theoretical and Applied Economics
No. 4 / 2006 (499)
Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports
Dorina Popa
Universitatea din Oradea
Abstract. Our demarche is focused on understanding the accounting regulation process in Romania in order to accorde with the European Union Accounting Directives and the IAS/IFRS standards. In our essay we want to describe the Romanian solution adopted by the regulator concerning the active depreciation.
Contents
Cognitive Economics – a Challenge for Romania
Romania's Accession to Second Modernity. Potential of Convergence
The Adjustment of VaR to the Empirical Distribution of Returns
Models and Rules of Evaluation in International Accounting
Epistemological Suggestions in „Entropy Low and Economic Process”
Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports
Jobs Decline – a Tragedy of the XXI Century?
Interaction between Economic Education and Strategic Planning in the New Complexity of the Social Life
Sustainable Utilization Model of Natural Resources in Danube Delta
External Balance Payments – Macroeconomic Analysis Instrument