REVERSIBLE IMPAIRMENTS AND THEIR IMPACT ON THE ECONOMIC ENTITY’S PERFORMANCE
Value adjustment is an instrument designed to cover the present and future risks of economic entities. Adjustments derive from the application of the general principles of accountancy to theacconutancy of economic entities. This article is a presentation of reversible impairments, their identifica...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2012-12-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2012-04.II/8_Burja%20Vasile,%20Avram%20Camelia.pdf |