Publication: Politici, proceduri şi metode contabile aplicabile la recunoaşterea elementelor în bilanţ. Terţii
Date
Authors
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Volume Title
Publisher
ASEM
Abstract
Description
PIŞLEAG, Ana. Politici, proceduri şi metode contabile aplicabile la recunoaşterea elementelor
în bilanţ. Terţii. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 96-100. ISBN 978-9975-75-619-8.
The objective of this presentation is the theoretical and practical aspects of accounting policies and procedures required by law for others. Accounting policies define an accounting concept of "sincerity" of each entities in the presentation of all financial information. Accounting regulations in accordance with the EEC Fourth Directive published in 3055/2009 the number of Public Order Minister of Finance, as defined accounting policies ,, ,,principles, foundations, rules and practices applied by an entity in preparing and presenting financial statements (section 267 paragraph (1)). According to article ten of the Order of the Minister of Finance for approval number 3055/2009 in accordance with European accounting regulations, entities must develop its own accounting policies to be approved by administrators. CZU: 658.1:657.4.
The objective of this presentation is the theoretical and practical aspects of accounting policies and procedures required by law for others. Accounting policies define an accounting concept of "sincerity" of each entities in the presentation of all financial information. Accounting regulations in accordance with the EEC Fourth Directive published in 3055/2009 the number of Public Order Minister of Finance, as defined accounting policies ,, ,,principles, foundations, rules and practices applied by an entity in preparing and presenting financial statements (section 267 paragraph (1)). According to article ten of the Order of the Minister of Finance for approval number 3055/2009 in accordance with European accounting regulations, entities must develop its own accounting policies to be approved by administrators. CZU: 658.1:657.4.
Keywords
bilanţ contabil, contabilitate financiară, contabilitatea creanţelor, politică contabilă