CARUNTU, Constantin; LAPADUSI, Mihaela Loredana - In: Annals - Economy Series 3 (2010) November, pp. 39-50
date when sales and expenses are made. For a better understanding, I will present IAS 29 “Current cost financial statements …”, par. 30 “Global income statement” according to which: the statement of the global income to the current cost, before … retreatment, generally reports current costs at the date the transactions or events generating them occur. The cost of sales and …