THE EXPENSES, DISTINCTIVE ELEMENTS BETWEEN THE FINANCIAL ACCOUNTING AND PUBLIC ACCOUNTING
THE EXPENSES, DISTINCTIVE ELEMENTS BETWEEN THE FINANCIAL ACCOUNTING AND PUBLIC ACCOUNTING
Author(s): Irina CostescuSubject(s): Public Finances, Accounting - Business Administration
Published by: Editura Eurostampa
Keywords: financial accounting; public accounting; accrual; engagement accounting;
Summary/Abstract: Because within the current activity of economic entities, where the state has a shareholding or interest, there are elements that require the cumulative and corroborated application of several pieces of legislation, it can be noticed that applying the professional reasoning it is not always sufficient to justify the economic operations realized by this entity. Thus, it is obvious necessary to emphasize, in the first stage, of all the contradictive elements found within several legislative regulations, without an exhaustive approaching of this matter.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XXVI/2021
- Issue No: 26
- Page Range: 18-22
- Page Count: 5
- Language: English