Browsing by Author "Athes, Haralambie"

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  • Ignat, Gabriela; Iațco, Constantin; Ungureanu, George; Costuleanu, Carmen-Luiza; Athes, Haralambie (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2014)
    At the end of the year 2000, the European Parliament passed a standard specifically addressing agriculture, the International Accounting Standard IAS 41 – Agriculture. This standard introduced the fair value evaluation ...
  • Iațco, Constantin; Ignat, Gabriela; Ungureanu, George; Athes, Haralambie (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2014)
    The performance audit represents an examination and, more particularly, an independent and objective evaluation of the extent to which a program or an activity of a public entity functions efficiently, while being productive. ...