CREATIVE ACCOUNTING THROUGH THE POLICIES AND ACCOUNTING OPTIONS
CREATIVE ACCOUNTING THROUGH THE POLICIES AND ACCOUNTING OPTIONS
Author(s): Florin Constantin DimaSubject(s): Economy
Published by: Editura Eurostampa
Keywords: accounting policy; accounting option; creative accounting
Summary/Abstract: The entity’s “true and fair view” is reflected according to the financial position, the entity’s financial performance and the changes of the financial position and financial performance. The study undertaken by us will be based on the presentation of several accounting policies which determine or influence the entity’s financial position and performance. Although our approach seems pretentious, its subject is cursive, a subject in which we try to combine theoretical aspects with practical examples.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XVIII/2012
- Issue No: Suppl.
- Page Range: 180-184
- Page Count: 5
- Language: English