یک نمای کلی از گذشته و حال حسابداری در رومانی
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|44469||2014||7 صفحه PDF||سفارش دهید||3815 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Procedia Economics and Finance, Volume 15, 2014, Pages 909–915
This paper is an attempt to make a brief presentation of the Romanian accounting evolution with its specific elements, from its beginnings as marked in the historical sources, namely the first publications in the area of accounting, to the present days. We would like to outline the representative stages in the history of accounting and the major changes brought by each stage. At the same time, along with the presentation of the Romanian accounting evolution, essential aspects about the information included in the balance sheet are highlighted, the purpose being to make a presentation of the latter, as well.