Accounting policies and practices applicable for the impairment of assets that generate income other than cash flows
Starting with 2005, at an European level, the European Commission alongside the International Federation of Accountants (IFAC) promoted the implementation of accrual accounting within the public sector and, by default, the shift from cash accounting to accrual accounting, as well as the development...
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| Format: | Article |
| Language: | English |
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Chamber of Financial Auditors of Romania
2016-07-01
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| Series: | Audit Financiar |
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| Online Access: |
http://revista.cafr.ro/temp/Article_9487.pdf
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