ACCOUNTING TREATMENTS SPECIFIC TO FINANCIAL ASSETS
The subject of this article is financial assets, which include securities held in other companies’ equity and long-term receivables in the form of long-term loans to other companies or in the form of deposits, guarantees and bail-outs submitted by the entity to t...
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| Format: | Article |
| Language: | English |
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Transilvania University Press
2018-12-01
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| Series: | Bulletin of the Transilvania University of Brasov. Series V : Economic Sciences |
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| Online Access: | http://webbut.unitbv.ro/bulletin/Series%20V/2018/BULETIN%20I/19_Trifan.pdf |