IDEAS home Printed from https://ideas.repec.org/a/blg/reveco/vsupplementy2012i4p407-412.html
   My bibliography  Save this article

The Recovery Term`S Contribution To The Identification Of Value Losses From The Use Of Fixed Assets

Author

Listed:
  • MANEA Marinela - Daniela

Abstract

The paper sets out to identify a mathematical pattern through which a user of financial situations should be able, after a simple document analysis, to model an indicator, working tool available to all Romanian professional accountants concerning the implementation of the provisions of international accounting standards (IFRS). The action was initiated out of the necessity to promote within the Romanian accounting space and practice some aggregates which would help the professionals within the domain to further study and implement the provisions of international norms and the European Directives currently in force.

Suggested Citation

  • MANEA Marinela - Daniela, 2012. "The Recovery Term`S Contribution To The Identification Of Value Losses From The Use Of Fixed Assets," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 407-412.
    • Handle: RePEc:blg:reveco:v:supplement:y:2012:i:4:p:407-412
    as

    Download full text from publisher

    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/suplimente/Volume4-2012.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Folster, Stefan & Henrekson, Magnus, 2001. "Growth effects of government expenditure and taxation in rich countries," European Economic Review, Elsevier, vol. 45(8), pages 1501-1520, August.
    2. Aschauer, David Alan, 1989. "Is public expenditure productive?," Journal of Monetary Economics, Elsevier, vol. 23(2), pages 177-200, March.
    3. Moreno-Dodson, Blanca, 2008. "Assessing the impact of public spending on growth - an empirical analysis for seven fast growing countries," Policy Research Working Paper Series 4663, The World Bank.
    4. Grier, Kevin B. & Tullock, Gordon, 1989. "An empirical analysis of cross-national economic growth, 1951-1980," Journal of Monetary Economics, Elsevier, vol. 24(2), pages 259-276, September.
    5. Robert J. Barro & Xavier Sala-I-Martin, 1992. "Public Finance in Models of Economic Growth," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 59(4), pages 645-661.
    6. Philip Grossman, 1988. "Government and economic growth: A non-linear relationship," Public Choice, Springer, vol. 56(2), pages 193-200, February.
    7. Barro, Robert J, 1990. "Government Spending in a Simple Model of Endogenous Growth," Journal of Political Economy, University of Chicago Press, vol. 98(5), pages 103-126, October.
    8. Ram, Rati, 1986. "Government Size and Economic Growth: A New Framework and Some Evidencefrom Cross-Section and Time-Series Data," American Economic Review, American Economic Association, vol. 76(1), pages 191-203, March.
    9. Holmes, James M & Hutton, Patricia A, 1990. "On the Causal Relationship between Government Expenditures and National Income," The Review of Economics and Statistics, MIT Press, vol. 72(1), pages 87-95, February.
    10. Niloy Bose & M. Emranul Haque & Denise R. Osborn, 2007. "Public Expenditure And Economic Growth: A Disaggregated Analysis For Developing Countries," Manchester School, University of Manchester, vol. 75(5), pages 533-556, September.
    11. Oliviero A. Carboni & Giuseppe Medda, 2011. "Size And Composition Of Public Spending In A Neoclassical Growth Model," Metroeconomica, Wiley Blackwell, vol. 62(1), pages 150-170, February.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. INCEU Adrian Mihai & ZAI Paul, 2012. "Budget Revenues In Eu-27," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 342-351.
    2. GAVRILETEA Marius Dan & MOGA Aura Carmen, 2012. "Economic Crisis - Understanding The Causes To Analyse Possible Solutions," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 283-289.
    3. AVRAM Veronel & TOGOE Greti Daniela, 2012. "Considerations Regarding The Patrimonial Inventory In The Spirit Of European Acconting Regulations," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 3-7.
    4. BATRANCEA Ioan & BATRANCEA Maria & MOSCVICIOV Andrei, 2012. "Financial Performance Of Banks Analysis," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 26-31.
    5. DUMITRESCU Serju & AVRAM Marioara, 2012. "Views Regarding The Organization Of The Activities Relatedto The Prevention And Combat Against Money Laundering," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 238-244.
    6. MOSCALU Maricica, 2012. "Business Failure Prediction For Romanian Smes Using Multivariate Discriminant Analysis," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 457-466.
    7. MIHAI Irina & CIOBAN Alexandra Narcisa & BALAN Ioana, 2012. "Approach Through Practical Research Of Intellectual Capital," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 430-435.
    8. CIUDIN Adrian & VASIU Diana, 2012. "Fiability Of Pivot Point Indicator," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 135-140.
    9. ZUGRAVU Bogdan-Gabriel & SAVA Anca-Stefania, 2012. "Public Expenditures Impact On Economic Growth: Evidences For Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 665-671.
    10. SAVA Catalina & RADU Ioana, 2012. "Challenges Of Operating And Complying With The Ucits Iv Directive," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 577-583.
    11. BECA Marusa & SERBAN Elena Claudia, 2012. "The Connection Between The Lump-Sum Tax And The Smes Turnover In Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 32-39.
    12. GHERMAN Mircea-Cristian & CIUPAC-ULICI Maria-Lenuta & COMAN Alexandru, 2012. "The Intensity Of Liberalization," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 290-296.
    13. ILUT Bogdan & POTLOG Dorian, 2012. "Developments In The Banking Integration Process: Evidence From The New Eu Member States," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 335-341.
    14. DORNEAN Adina & FIRTESCU Bogdan-Narcis, 2012. "Crisis Transmission And Effects On Financial System.Evidence From Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 210-218.
    15. BALTES Nicolae & CIUHUREANU Alina Teodora, 2012. "Financial Performance Indicators For Evaluation Of Listed Companies," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 8-15.
    16. BANACU Cristian & GRUDNICKI Bogdan, 2012. "Retail Banking Tranzaction Innovation," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 21-25.
    17. CSEGEDI Sandor & BATRANCEA Ioan & TODEA Angela, 2012. "Study On Liquidity In Romanian Companies," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 190-194.
    18. BERICA Corina & COCRIS Vasile, 2012. "The Present Situation Of The Absorption Of The Structural And Cohesion Funds In Romania: The Consequences Of Interruption Of Payments Through Sectoral Operational Program Human Resource Development," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 43-51.
    19. BRATU Renate Doina & TARAN - MOROSAN Adrian, 2012. "Crisis And Financial Regulation," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 81-86.
    20. JUCAN Cornel Nicolae & DOLF BAIER Mihaela Sabina, 2012. "The Strategic Alignment Between Knowledge Strategy And Information System Strategy In The Banking Sector," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(4), pages 379-386.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:blg:reveco:v:supplement:y:2012:i:4:p:407-412. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Eduard Alexandru Stoica (email available below). General contact details of provider: https://edirc.repec.org/data/feulbro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.