CASE STUDY ON RE-ADJUSTMENTS DEPENDING ON PRICE MODIFICATION

Inflationary moments, characterized by significant price rises, have proved that accountingsystems based on historical costs provide a distorted image of the reality: the elements ofthe balance sheet are under-valuated, and the stock-related expenses and amortization in theprofit and loss account ar...

Full description

Bibliographic Details
Main Author: Cozma Ighian Diana
Format: Article
Language:English
Published: Vasile Goldis University Press 2011-01-01
Series:Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
Subjects:
Online Access:http://www.uvvg.ro/studiaeconomia/images/2001/v2/13.%20CASE%20STUDY%20ON%20RE-ADJUSTMENTS%20DEPENDING%20ON%20PRICE%20MODIFICATION.pdf