Theoretical Aspects and Accounting Practices of Balance Sheet Reform
Theoretical Aspects and Accounting Practices of Balance Sheet Reform

Author(s): Liliana LAZARI, Gheorghe Balan
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: balance sheet reform transactions; accounting treatment; accounting records
Summary/Abstract: In this research, a study is carried out on the theoretical aspects and accounting practices of balance sheet reform transactions. The aim of the research is to present the method of processing financial information in accounting after the annual financial reporting and before the start of the new management period for the activity. The study employed several research methods, including the analysis of the regulatory framework governing the study, the synthesis of information related to the accounting treatment of balance sheet reform transactions and the deduction of challenges.

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