The importance of accounting principles in the accounting profession

Article OPEN
Daniela Raluca Patrascu;
(2014)
  • Journal: Social Economic Debates, volume 3, issue 2 August, pages 47-50
  • Subject:
    acm: ComputingMilieux_THECOMPUTINGPROFESSION

A true professional accountant must meet the following basic requirements: integrity, objectivity, professional competence, confidentiality, professional behavior, respect to technical and professional standards. Integrity expresses conceptually the professional account... View more
  • References (8)

    [1] Covlea, M., Theory and Practice on accounting principles generally accepted Christian University "Dimitrie Cantemir", Bucharest, 2006,

    [2] The general framework developed by the IASB.

    [3] Feleagă, L., Feleagă, N., Financial Accounting Vol I, Economic Publishing House, Bucharest, 2007, p. 258.

    [4] Lungu, CI, Theory and practice of accounting for the preparation and presentation of financial statements, C.E.C.C.A.R Publishing House, Bucharest, 2007, p. 272.

    [5] Lungu, CI, Theory and practice of accounting for the preparation and presentation of financial statements C.E.C.C.A.R,Publishing House, Bucharest, 2007, p. 268.

    [6] Feleagă, N.,Financial accounting Treaty , Economic Publishing House, Bucharest, 1998, p. 232.

    [7] Lungu, CI, Theory and practice of accounting for the preparation and presentation of financial statements, C.E.C.C.A.R Publishing House, Bucharest, 2007, p. 295.

    [8] Accounting Regulations in accordance with European directives (OMPF 3055/2009), http://codfiscal.money.ro

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