Filip Crina

Babes-Bolyai University - Faculty of Economics and Business Administration

Phd

Str Teodor Mihali, Nr.58-60

Cluj, RO- 400591

Romania

SCHOLARLY PAPERS

4

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Scholarly Papers (4)

1.

The Impact of Accrual Accounting on Public Sector Management: An Exploratory Study for Romania

Transilvanian Review of Administrative Sciences, No. 32E, February 2011
Number of pages: 29 Posted: 17 Aug 2011
Babes-Bolyal University - Faculty of Economics and Business Administration, Babes-Bolyai University - Faculty of Economics and Business Administration and Babes-Bolyai University - Faculty of Economics and Business Administration
Downloads 815 (15,410)

Abstract:

accrual accounting, cash accounting, public sector management, emerging countries

2.

The Evolution of Public Accounting in Romania in the Post-Communist Period

Number of pages: 14 Posted: 18 Mar 2008
Nistor Cristina Silvia and Filip Crina
Babes-Bolyai University - Faculty of Economics and Business Administration and Babes-Bolyai University - Faculty of Economics and Business Administration
Downloads 361 (60,020)

Abstract:

public accounting, post communist history, Romania

3.

Legitimacy to Develop Fair Value Measurement Standards: The Case of the IVSC Discussion Paper – Determination of Fair Value of Intangible Assets for IFRS Reporting Purposes

Review of Business Research, Vol. 9, No. 3, 2009
Number of pages: 12 Posted: 19 Aug 2009
Babes-Bolyal University - Faculty of Economics and Business Administration, Babes-Bolyai University - Faculty of Economics and Business Administration and Babes-Bolyai University - Faculty of Economics and Business Administration
Downloads 293 (78,404)

Abstract:

fair value, professional standards, valuation techniques, guidance, project acceptation, value hierarchy

4.

Measuring the Convergence Degree between Accounting and Valuation Standards: Case Study on Intangible Assets

International Journal of Business Research, Vol. 10, No. 2, 2010
Number of pages: 10 Posted: 17 Aug 2011
Babes-Bolyal University - Faculty of Economics and Business Administration, Babes-Bolyai University - Faculty of Economics and Business Administration, Babes-Bolyai University - Faculty of Economics and Business Administration and Babes-Bolyai University
Downloads 190 (119,155)

Abstract:

valuation for financial reporting, IVS, IFRS, correlation degree, intangible assets