ACCOUNTING POLICIES AND OPTIONS IN THE RESEARCH OF THE CAPITALS
ACCOUNTING POLICIES AND OPTIONS IN THE RESEARCH OF THE CAPITALS

Summary/Abstract: The present paper has been structured and elaborated so that it would assure the emphasizing of the specific essential problems of the economical entities related to the maintenance, evaluation and prominence of the capital. In this regard, the executive management of these entities has the responsibility of adopting of some adequate accounting policies in order to accomplish the developed specific activities. The issue is the quality of the information given by the financial situation of the management of the companies, especially the financial-accounting information related to the capital. Also, the influence of the accounting policies applied on the decision making process is analyzed

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