The Accounting Framework and the Financial Information Management
The Accounting Framework and the Financial Information Management

Summary/Abstract: The present article aims to emphasize the impact of the accounting framework on the financial information management. Being a very wide theme, it is natural to be taken into consideration only several aspects, an exhaustive point of view not being possible. Thus, there are analyzed the reasons why the decisional factors resort to creative accounting practices and their effects on the main financial statements of the companies. In order to give a practical feature to the work, a concrete example will be presented

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