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