COMMERCIAL FUND, RECOGNITION AND ASSESSMENT

The importance of the immaterial investments within companies nowadays urges the specialists in accounting to find the ways to present more in the elements. In their studies researchers face the controversy reinvestments, as an asset in the balance sheet or an expense in the profit or loss account....

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Bibliographic Details
Main Authors: VIOREL TRIF, CRISTINA MIHAELA NAGY, BOGDAN COTLEŢ
Format: Article
Language:English
Published: University of Petrosani 2010-01-01
Series:Annals of the University of Petrosani: Economics
Subjects:
Online Access:http://www.upet.ro/anale/economie/pdf/20100435.pdf