PROBLEM ASPECTS OF APPLYING THE SUBSTANCE OVER FORM PRINCIPLE
The application of the fundamentals of accounting must be done in such a way as to lead to a true and fair view of the financial standing (position) and of the results obtained (performance). The users of the financial statements must be able to interpret them, so they must be based on financial a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Editura Univeristatii "Stefan cel Mare" din Suceava
2022-12-01
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| Series: | USV Annals of Economics and Public Administration |
| Subjects: | |
| Online Access: | http://annals.feaa.usv.ro/index.php/annals/article/view/1414/1118 |