ACCOUNTING POLICIES EFFECTS ON DEPRECIATION AND EVALUATION OF BALANCE SHEET
In the actual context of accounting nomination and globalization, the requirement for information which reflects the reality and which allows comparison between time and space may be satisfied only by respecting the main accounting principles. These principles, together with accounting policies are...
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| Format: | Article |
| Language: | English |
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Romanian Foundation for Business Intelligence
2016-12-01
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| Series: | SEA: Practical Application of Science |
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| Online Access: |
http://seaopenresearch.eu/Journals/articles/SPAS_12_9.pdf
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| _version_ | 1818158160684253184 |
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| author | Andreea Elena DREGHICIU |
| author_facet | Andreea Elena DREGHICIU |
| author_sort | Andreea Elena DREGHICIU |
| collection | DOAJ |
| description | In the actual context of accounting nomination and globalization, the requirement for information which reflects the reality and which allows comparison between time and space may be satisfied only by respecting the main accounting principles. These principles, together with accounting policies are the main elements which concur for obtaining a truthful image reflected in financial situations. The elements / items of financial situation are being evaluated according to the main accounting principles, being taken into consideration the limits of accrual accounting.
Starting from the diversity of principles and rules that exist within the accounting, this paper aims to form a main problematic frame concerning the principle of the method’s constancy, whose purpose is applying the same registration, evaluation and presentation methods for operations, transactions, and balance sheet elements. |
| first_indexed | 2024-12-11T15:25:40Z |
| format | Article |
| id | doaj.art-4533c4c38d6149d8be7081faab4756e6 |
| institution | Directory Open Access Journal |
| issn | 2360-2554 |
| language | English |
| last_indexed | 2024-12-11T15:25:40Z |
| publishDate | 2016-12-01 |
| publisher | Romanian Foundation for Business Intelligence |
| record_format | Article |
| series | SEA: Practical Application of Science |
| spelling | doaj.art-4533c4c38d6149d8be7081faab4756e62022-12-22T01:00:13ZengRomanian Foundation for Business IntelligenceSEA: Practical Application of Science2360-25542016-12-01IV12 (3/2016)493498seapas:y:2016:i:12:p:493-498ACCOUNTING POLICIES EFFECTS ON DEPRECIATION AND EVALUATION OF BALANCE SHEETAndreea Elena DREGHICIU0 “1st of December 1918” University of Alba Iulia In the actual context of accounting nomination and globalization, the requirement for information which reflects the reality and which allows comparison between time and space may be satisfied only by respecting the main accounting principles. These principles, together with accounting policies are the main elements which concur for obtaining a truthful image reflected in financial situations. The elements / items of financial situation are being evaluated according to the main accounting principles, being taken into consideration the limits of accrual accounting. Starting from the diversity of principles and rules that exist within the accounting, this paper aims to form a main problematic frame concerning the principle of the method’s constancy, whose purpose is applying the same registration, evaluation and presentation methods for operations, transactions, and balance sheet elements. http://seaopenresearch.eu/Journals/articles/SPAS_12_9.pdf Accounting policiesAccounting principlesEvaluationAmortization |
| spellingShingle | Andreea Elena DREGHICIU ACCOUNTING POLICIES EFFECTS ON DEPRECIATION AND EVALUATION OF BALANCE SHEET SEA: Practical Application of Science Accounting policies Accounting principles Evaluation Amortization |
| title | ACCOUNTING POLICIES EFFECTS ON DEPRECIATION AND EVALUATION OF BALANCE SHEET |
| title_full | ACCOUNTING POLICIES EFFECTS ON DEPRECIATION AND EVALUATION OF BALANCE SHEET |
| title_fullStr | ACCOUNTING POLICIES EFFECTS ON DEPRECIATION AND EVALUATION OF BALANCE SHEET |
| title_full_unstemmed | ACCOUNTING POLICIES EFFECTS ON DEPRECIATION AND EVALUATION OF BALANCE SHEET |
| title_short | ACCOUNTING POLICIES EFFECTS ON DEPRECIATION AND EVALUATION OF BALANCE SHEET |
| title_sort | accounting policies effects on depreciation and evaluation of balance sheet |
| topic | Accounting policies Accounting principles Evaluation Amortization |
| url |
http://seaopenresearch.eu/Journals/articles/SPAS_12_9.pdf
|
| work_keys_str_mv | AT andreeaelenadreghiciu accountingpolicieseffectsondepreciationandevaluationofbalancesheet |