Publication: Coerența politicilor contabile la întocmirea situațiilor financiare
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Academide de Studii Economice a Moldovei
Abstract
Description
Publicat in: Analele Academiei de Studii Economice a Moldovei : Ed. a 12-a / Acad. de Studii Econ. a Moldovei ; col. red.: Grigore Belostecinic. – Chişinău : ASEM, 2014. – ISBN 978-9975-75-649-5. – ISSN 1857-1433.
Nr 1/2014. – 2014. – 390 p. : fig., tab. – Texte : lb. rom., engl. – Rez.: lb. rom., engl., fr. – Bibliogr. la sfârşitul art. şi în subsol. – ISBN 978-9975-75-681-5.
[33+657]:378.633(478-25)(082)=135.1=111
Ensuring financial accounting information of high quality is undoubtedly essential, but useless, unless processed under general rules applied by all countries. In fact, this is one of the main objectives of the policy promoted by the International Accounting Standards Board (IASB) and involves the facilitation of connections between accountants worldwide. The International Accounting Standards Board has undertaken measures to reduce these differences, aiming to harmonize regulations, accounting standards and procedures relating to the preparation and presentation of financial statements. Financial statements are prepared in order to provide useful information for economic and financial decisions. The core of accounting policies differ from one entity to another, because it depends on the nature of economic activity, the organization of accounting and the management attitude towards internal and external factors. At the same time, these are influenced by the accounting regulatory system that provides various forms of recognition, measurement and counting of accounting elements.
Ensuring financial accounting information of high quality is undoubtedly essential, but useless, unless processed under general rules applied by all countries. In fact, this is one of the main objectives of the policy promoted by the International Accounting Standards Board (IASB) and involves the facilitation of connections between accountants worldwide. The International Accounting Standards Board has undertaken measures to reduce these differences, aiming to harmonize regulations, accounting standards and procedures relating to the preparation and presentation of financial statements. Financial statements are prepared in order to provide useful information for economic and financial decisions. The core of accounting policies differ from one entity to another, because it depends on the nature of economic activity, the organization of accounting and the management attitude towards internal and external factors. At the same time, these are influenced by the accounting regulatory system that provides various forms of recognition, measurement and counting of accounting elements.
Keywords
principii contabile, caracteristici calitative, performanță financiară, prag de semnificație, estimări contabile, erori contabile