POLITICI ŞI TRATAMENTE CONTABILE PRIVIND RECUNOAŞTEREA ŞI EVALUAREA ACTIVELOR ŞI DATORIILOR CURENTE
ACCOUNTING POLICIES AND TREATMENT OF RECOGNITION AND ASSESSMENT OF CURRENT ASSETS AND LIABILITIES
Author(s): Dumitru-Macedon Motrea, Ionel Bostan, Dorel Mateș, Marian Socoliuc, Veronica GrosuSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: current asset; debt; current liability; cash; entity; valuation; financial position; stock
Summary/Abstract: The objective of the financial statements is to present the users understandable, relevant, credible and comparable information, which can correctly and accurately show the entity’s financial position and the performances. Thanks to the share they hold in the balance sheet, the problem of recognizing and valuing the assets and current liabilities presents an important interest due to the influence the information presented in the financial statement can have upon the users’ decision.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 21/2011
- Issue No: 2
- Page Range: 46-57
- Page Count: 12
- Language: Romanian