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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Bibliographic Details
Main Author: IULIANA CENAR
Format: Article
Language:English
Published: University of Petrosani 2012-01-01
Series:Annals of the University of Petrosani: Economics
Subjects:
Online Access:http://www.upet.ro/annals/economics/pdf/2012/part1/Cenar.pdf