POLITICI ŞI OPTIUNI CONTABILE ÎN CERCETAREA FLUXURILOR DE STOCURI
POLICY OPTIONS AND STOCK-FLOW ACCOUNTING RESEARCH
Author(s): Nicolae Paul Virag, Ciprian-Dan CosteaSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: accounting policies; accounting options; inventories; accounting information; board of directors.
Summary/Abstract: Accounting policies are principles, bases, conventions, rules and practices adopted by an enterprise în preparing and presenting financial statements. Management should select and apply accounting policies of an enterprise. Accounting policies approved by the directors must comply with both accounting legislation and national law în general. Company personnel may not depart from the policies approved by the directors.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 20/2010
- Issue No: 3
- Page Range: 160-169
- Page Count: 10
- Language: Romanian