POLITICILE CONTABILE - SURSĂ DE INSPIRAȚIE PENTRU CONTABILITATEA CREATIVĂ
ACCOUNTING POLICIES - A SOURCE OF INSPIRATION FOR CREATIVE ACCOUNTING
Author(s): Ana Maria Comândaru (Andrei)Subject(s): Economy, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: EDITURA INDEPENDENŢA ECONOMICĂ
Keywords: accounting policies; options; accounting innovation; manipulation of financial results; creative accounting.
Summary/Abstract: The choice and application of accounting policies by the economic entity is a flexible process based on the reasoning of professional accountants. This flexibility leads to the reporting of different results obtained by entities in similar or identical situations. Thus, a possible manipulation of the financial statements appears, with direct consequences on the decisions taken by the users of the financial-accounting information. In this scientific approach, I intend to analyze the impact of the accounting policies and options chosen by the entity on the financial statements. The research undertaken is based on a review of the literature and legislation in force, as well as on an empirical study that will help me to draw relevant conclusions.
Journal: REVISTA ECONOMIA CONTEMPORANĂ
- Issue Year: 7/2022
- Issue No: 2
- Page Range: 118-127
- Page Count: 10
- Language: English