Considerations regarding the Entities
Accounting Politics
Considerations regarding the Entities
Accounting Politics
Author(s): Lucian CernuşcaSubject(s): Economy
Published by: Editura Universității Aurel Vlaicu
Keywords: accounting policies; procedures; European directives; accounting policies handbook;IFRS
Summary/Abstract: This study's objective is to highlight the awareness of the Romanian accounting environment regarding the development importance of the accounting policies in the present context of harmonizing the Romanian accounting system with the European directives and IFRS. The article brings into discussion the handbook for accounting policies and procedures, a comparison between the method in which the accounting policies are regarded in the Romanian accounting regulations, as well as in IFRS
Journal: Journal of Economics and Business Research
- Issue Year: 19/2013
- Issue No: 1
- Page Range: 29-36
- Page Count: 8
- Language: English
