References
- Brabete, V. & Drăgan, C. (2009) - “Comparative analysis regarding the amortisation of non current assets in a national and international context”, The Annals of the University of Oradea - economic sciences, vol. XVIII, no. 3: 796-800
- Herrmann D., Thomas W., Harmonization of accounting measurement practices in the European Community, Accounting and Business Research, Vol. 25, No. 100, 199510.1080/00014788.1995.9729914
- Mustaţă R.V., Matis D., Measurement of need for harmonization between national accounting standards and international financial reporting standards, Journal of International Business and Economics, Vol. 7, No. 3, 2007
- Nobes C., On accounting classification and the international harmonization debate, Accounting, Organizations and Society, No. 29, 200410.1016/S0361-3682(03)00045-X
- IAS 40 - Investment Property
- IAS 16 - Property, Plant and Equipment
- IAS 2 - Inventories
- OMFP 1802 pentru aprobarea Reglementărilor contabile privind situațiile financiare anuale individuale şi situațiile financiare anuale consolidate, decembrie 2014