Critical analysis of IAS 2 „Stocks”, version of 2005

This research paper aims to achieving a comparative analysis of the two versions of IAS 2 „Stocks” (variants of 1993 and 2005). The research is part of a larger study regarding the accounting processes carried out for the acknowledgement and assessment of the company stock, and the purpose of the st...

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Bibliographic Details
Main Author: Mircea UNTARU
Format: Article
Language:English
Published: Editura Fundatiei Romania de Maine 2016-09-01
Series:Annals of Spiru Haret University Economic Series
Subjects:
Online Access:http://anale.spiruharet.ro/index.php/economics/article/view/642