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Critical Analysis on the Amendments Discussed, Concerning Changes in Accounting Estimates Cover

Critical Analysis on the Amendments Discussed, Concerning Changes in Accounting Estimates

Studies in Business and Economics
Volume 14 (2019): Issue 1 (April 2019)
By: Valentin Burcă,  Cristina Nicolăescu and  Daniel Drăguţ  
Open Access
|May 2019

Authors

Valentin Burcă

“Aurel Vlaicu” University of Arad, Romania

Cristina Nicolăescu

“Aurel Vlaicu” University of Arad, Romania

Daniel Drăguţ

West University of Timișoara, Romania
DOI: https://doi.org/10.2478/sbe-2019-0002 | Journal eISSN: 2344-5416 | Journal ISSN: 1842-4120
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Language: English
Page range: 17 - 33
Published on: May 16, 2019
Published by: Lucian Blaga University of Sibiu
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year
Keywords:
IAS 8,
estimation,
IASB,
mark-to-market,
conceptual framework
Related subjects:
Business and economics,
Business management,
Management accounting, financial controlling, cost calculation, investment,
Management, organization, corporate governance,
Business development, change management, cooperation,
Entrepreneurship

© 2019 Valentin Burcă, Cristina Nicolăescu, Daniel Drăguţ, published by Lucian Blaga University of Sibiu
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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