POLITICI ŞI OPTIUNI CONTABILE ÎN CERCETAREA FLUXURILOR DE STOCURI

Accounting policies are principles, bases, conventions, rules and practices adopted by an enterprise în preparing and presenting financial statements. Management should select and apply accounting policies of an enterprise. Accounting policies approved by the directors must comply with both accounti...

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Published inStudia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice Vol. 20; no. 3; pp. 160 - 169
Main Authors Virag, Nicolae Paul, Costea, Ciprian-Dan
Format Journal Article
LanguageRomanian
Published Vasile Goldis University Press 2010
Editura Universităţii Vasile Goldiş
Subjects
Economy
inventories
accounting information
board of directors
accounting policies
accounting options
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Summary:Accounting policies are principles, bases, conventions, rules and practices adopted by an enterprise în preparing and presenting financial statements. Management should select and apply accounting policies of an enterprise. Accounting policies approved by the directors must comply with both accounting legislation and national law în general. Company personnel may not depart from the policies approved by the directors.
ISSN:1584-2339