THE RESTATEMENTS IMPACT OF THE REAL ESTATE ON THE INHERITANCE STRUCTURE

The modification of the recognition and consideration rules of the real estate in the patrimony of a company (beginning with 1st January 2015) leaded to new practices under the accounting aspect and under the analysis of the rates of structure. In the work, there are presented and explained the impl...

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Bibliographic Details
Main Authors: Adriana Craitar, Mirela Sichigea
Format: Article
Language:English
Published: Universitatea din Craiova 2016-12-01
Series:Annals of the University of Craiova: Economic Sciences Series
Subjects:
Online Access:http://feaa.ucv.ro/annals/v1_2016/0044v1-003.pdf