VARIABILITY OF ACCOUNTING POLICIES – ADVANTAGES AND DISADVANTAGES

There are several provisions of accounting policy, which are not regulated by the legislation of the Republic of Latvia. As a result, companies are free to develop and adopt recognition criteria and the methods of evaluation and accounting for items of their financial statements. This article deals...

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Bibliographic Details
Main Author: Julija Bojarenko
Format: Article
Language:English
Published: Nicolaus Copernicus University in Toruń 2018-03-01
Series:Copernican Journal of Finance & Accounting
Subjects:
Online Access:https://apcz.umk.pl/CJFA/article/view/16352