Publication: Normele generale privind elaborarea politicilor contabile
Date
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Volume Title
Publisher
ASEM
Abstract
Description
FRECĂUŢEANU, Alexandru, COJOCARI, Vadim, CHIŞLARU, Angela. Normele generale privind elaborarea politicilor contabile = General Rules for Elaboration Accounting Policies. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 105-113. ISBN 978-9975-75-989-2.
In accordance with the Law on Accounting and Financial Reporting, each enterprise is obliged to develop, approve and apply its accounting policies, which must comply with the applicable national accounting standards and the general accounting plan. This process involves following a number of general rules. However, the difficulties that arise when choosing an alternative accounting variant, the discrepancy between the legal acts of accounting in terms of the basic principles and qualitative characteristics of information established under the influence of accounting policies and provided for the preparation of financial statements, in practice can lead to violation of accounting and tax norms. JEL: M 41; CZU: 657.05, 657.1.
In accordance with the Law on Accounting and Financial Reporting, each enterprise is obliged to develop, approve and apply its accounting policies, which must comply with the applicable national accounting standards and the general accounting plan. This process involves following a number of general rules. However, the difficulties that arise when choosing an alternative accounting variant, the discrepancy between the legal acts of accounting in terms of the basic principles and qualitative characteristics of information established under the influence of accounting policies and provided for the preparation of financial statements, in practice can lead to violation of accounting and tax norms. JEL: M 41; CZU: 657.05, 657.1.
Keywords
accounting policies, alternative variants, basic principles, qualitative characteristics