%0 Journal Article
%T COMMERCIAL FUND, RECOGNITION AND ASSESSMENT
%A VIOREL TRIF
%A CRISTINA MIHAELA NAGY
%A BOGDAN COTLE£¿
%J Annals of the University of Petrosani : Economics
%D 2010
%I University of Petrosani
%X The importance of the immaterial investments within companies nowadays urges the specialists in accounting to find the ways to present more in the elements. In their studies researchers face the controversy reinvestments, as an asset in the balance sheet or an expense in the profit or loss account. The main goal of this paper is to analyze the difficulties in commercial fund. In the first part we will analyze various definitions of the problems concerning the commercial fund¡¯s recognition and assessment. The paper also suggests that investments are really social and economic problems.
%K immaterial investments
%K commercial fund
%K commercial fund¡¯s recognition
%K clusters
%U http://www.upet.ro/anale/economie/pdf/20100435.pdf