Possibilities of Cosmeticizing Financial Situations through Accounting Policies and Options – Theoretical and Applicative Particularities
The purpose of the research is to make a foray into the presentation and perception of accounting policies and options possible to be adopted by an economic entity, as well as to reveal their impact on the information provided by the financial statements. In this sense, a theoretical research of th...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Danubius University
2023-03-01
|
| Series: | Acta Universitatis Danubius: Oeconomica |
| Subjects: | |
| Online Access: | https://dj.univ-danubius.ro/index.php/AUDOE/article/view/2198 |
| _version_ | 1811159979657265152 |
|---|---|
| author | Monica Adriana Tegledi Georgiana Janina Soare Magdalena Danescu |
| author_facet | Monica Adriana Tegledi Georgiana Janina Soare Magdalena Danescu |
| author_sort | Monica Adriana Tegledi |
| collection | DOAJ |
| description |
The purpose of the research is to make a foray into the presentation and perception of accounting policies and options possible to be adopted by an economic entity, as well as to reveal their impact on the information provided by the financial statements. In this sense, a theoretical research of the specialized literature and the accounting legislation in force was undertaken, as well as an empirical research in which the comparative analysis method was used, the aim being to demonstrate the implications of the accounting policies chosen by the company on the quality of the financial - accounting information provided by the financial statements.
|
| first_indexed | 2024-04-10T05:50:58Z |
| format | Article |
| id | doaj.art-9a868202b9c9450980b6d36f8337d91b |
| institution | Directory Open Access Journal |
| issn | 2065-0175 2067-340X |
| language | English |
| last_indexed | 2024-04-10T05:50:58Z |
| publishDate | 2023-03-01 |
| publisher | Danubius University |
| record_format | Article |
| series | Acta Universitatis Danubius: Oeconomica |
| spelling | doaj.art-9a868202b9c9450980b6d36f8337d91b2023-03-05T02:23:52ZengDanubius UniversityActa Universitatis Danubius: Oeconomica2065-01752067-340X2023-03-01191Possibilities of Cosmeticizing Financial Situations through Accounting Policies and Options – Theoretical and Applicative ParticularitiesMonica Adriana Tegledi0Georgiana Janina Soare1Magdalena Danescu2Valahia University TârgovișteValahia University TârgovișteValahia University Târgoviște The purpose of the research is to make a foray into the presentation and perception of accounting policies and options possible to be adopted by an economic entity, as well as to reveal their impact on the information provided by the financial statements. In this sense, a theoretical research of the specialized literature and the accounting legislation in force was undertaken, as well as an empirical research in which the comparative analysis method was used, the aim being to demonstrate the implications of the accounting policies chosen by the company on the quality of the financial - accounting information provided by the financial statements. https://dj.univ-danubius.ro/index.php/AUDOE/article/view/2198accounting policies and options; comparative analysis; alternative treatments; financial statements; recognition |
| spellingShingle | Monica Adriana Tegledi Georgiana Janina Soare Magdalena Danescu Possibilities of Cosmeticizing Financial Situations through Accounting Policies and Options – Theoretical and Applicative Particularities Acta Universitatis Danubius: Oeconomica accounting policies and options; comparative analysis; alternative treatments; financial statements; recognition |
| title | Possibilities of Cosmeticizing Financial Situations through Accounting Policies and Options – Theoretical and Applicative Particularities |
| title_full | Possibilities of Cosmeticizing Financial Situations through Accounting Policies and Options – Theoretical and Applicative Particularities |
| title_fullStr | Possibilities of Cosmeticizing Financial Situations through Accounting Policies and Options – Theoretical and Applicative Particularities |
| title_full_unstemmed | Possibilities of Cosmeticizing Financial Situations through Accounting Policies and Options – Theoretical and Applicative Particularities |
| title_short | Possibilities of Cosmeticizing Financial Situations through Accounting Policies and Options – Theoretical and Applicative Particularities |
| title_sort | possibilities of cosmeticizing financial situations through accounting policies and options theoretical and applicative particularities |
| topic | accounting policies and options; comparative analysis; alternative treatments; financial statements; recognition |
| url | https://dj.univ-danubius.ro/index.php/AUDOE/article/view/2198 |
| work_keys_str_mv | AT monicaadrianategledi possibilitiesofcosmeticizingfinancialsituationsthroughaccountingpoliciesandoptionstheoreticalandapplicativeparticularities AT georgianajaninasoare possibilitiesofcosmeticizingfinancialsituationsthroughaccountingpoliciesandoptionstheoreticalandapplicativeparticularities AT magdalenadanescu possibilitiesofcosmeticizingfinancialsituationsthroughaccountingpoliciesandoptionstheoreticalandapplicativeparticularities |