ACCOUNTING POLICIES AND ESTIMATES IN MUNICIPALITIES BETWEEN NORMS AND REALITY
The conformity of the Romanian accounting system to the European and international accounting rules also implies the accounting policies as a crucial element in the development and presentation of financial statements, which must include relevant and reliable information in condition to meet the nee...
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Format: | Article |
Language: | English |
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University of Petrosani
2012-01-01
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Series: | Annals of the University of Petrosani: Economics |
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Online Access: | http://www.upet.ro/annals/economics/pdf/2012/part1/Cenar.pdf |