Three Types of Accounting Policies Reflected in Financial Statements. Case Study for Romania

Article English OPEN
MARIANA GURAU;
(2014)
  • Publisher: Nicolae Titulescu University
  • Journal: Global Economic Observer (issn: 2343-9742, eissn: 2343-9750)
  • Publisher copyright policies & self-archiving
  • Subject: aggressive behaviour | conservative behaviour | Social Sciences | HB71-74 | H | Economics as a science | accounting policies, true and fair view, depreciation, taxation, maximize profit, aggressive behaviour, conservative behaviour | maximize profit | accounting policies | taxation | depreciation | true and fair view

The objective of financial statements is to give a true and fair view of financial position and of the performance, a true and fair view which will be useful for a wide range of users to take economic decisions. Accounting policies choice involves setting options th... View more
  • References (3)

    1. Caprou M. - Contabilitatea în perspective, Ed. Humanitas, Bucureşti, 1994, pg. 157;

    2. OMFP no. 3055 / 2009 for the approval of the accounting regulations compliant with European directives

    3. Law no.571 of 22 December 2003 on the Fiscal Code.

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