Findings Regarding Differentiating of Accounting Policies at Small and Medium Entities in Covasna County
Findings Regarding Differentiating of Accounting Policies at Small and Medium Entities in Covasna County

Summary/Abstract: The accounting policies applied by entity’s have major influences on the financial statements, so establishing the accounting policy that the entity consistently uses is an important activity, which is closely related to the evaluation process. The objective of this paper is to present the accounting policies applied by the small and medium entities in Covasna county and analyze the similarities and differences of accounting policies related to tangible assets. The study contains an analysis of answers given by respondents to the questionnaire sent, with regard to: evaluation bases, revaluation of the tangible assets of the entities, used amortization methods and the depreciable value.

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