Considerations regarding the Entities 
Accounting Politics Cover Image

Considerations regarding the Entities Accounting Politics
Considerations regarding the Entities Accounting Politics

Author(s): Lucian Cernuşca
Subject(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

  • Issue Year: 19/2013
  • Issue No: 1
  • Page Range: 29-36
  • Page Count: 8
  • Language: English