TYPES OF JUDGMENT WITHIN THE ACCOUNTING THEORIES
In the content of this article, we will briefly expose the explanation of the accounting theories classified on a general level, namely the positive and normative theories of accounting. The purpose of the present article is to provide the type of judgments that lay foundation to each type of accoun...
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| Format: | Article |
| Language: | English |
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Nicolae Titulescu University Publishing House
2021-05-01
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| Series: | Challenges of the Knowledge Society |
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| Online Access: | http://cks.univnt.ro/download/cks_2021_articles%252F5_economic_sciences%252FCKS_2021_ECONOMIC_SCIENCES_018.pdf |