AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIES
In this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which these are perceived by the practitioner accountants, preparers of financial statements. This time, in order to carry out the research, we made up a new questionnaire applied to the s...
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| Format: | Article |
| Language: | deu |
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University of Oradea
2011-07-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | http://anale.steconomiceuoradea.ro/volume/2011/n1/062.pdf |
| _version_ | 1819161705645604864 |
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| author | Mester Ioana Teodora Belenesi Marioara Popa Dorina Nicoleta |
| author_facet | Mester Ioana Teodora Belenesi Marioara Popa Dorina Nicoleta |
| author_sort | Mester Ioana Teodora |
| collection | DOAJ |
| description | In this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which these are perceived by the practitioner accountants, preparers of financial statements. This time, in order to carry out the research, we made up a new questionnaire applied to the same sample, containing a number of 100 SMEs in Bihor County, selected according to the criterion of the average number of employees and that of the level of net turnover at the end of 2008. Continuing previous conducted research we have investigated this time the specific accounting policies of the sampled SMEs from Bihor County and the way these policies are understood by practitioners and implemented in order to prepare financial statements. Surprisingly, we have found that only 93.33% of the respondents agree that the elements presented in the annual financial statements of the entity are evaluated in accordance with the general accounting principles stipulated in Order 3055/2009, according to the accrual accounting. Half of the people interviewed had in view all four qualities of accounting information (intelligibility, relevance, credibility, comparability) in drawing up the annual financial statements, and most of them (56.67%) are not aware of the possibility to use a significance threshold (10%-15%) of the total value of that particular category of assets, liabilities, expenditure, income and results for an as faithful as possible presentation of information in the balance sheet and in the profit and loss account. |
| first_indexed | 2024-12-22T17:16:36Z |
| format | Article |
| id | doaj.art-daa87d4ec5374662ae23f70f3b4a45af |
| institution | Directory Open Access Journal |
| issn | 1222-569X 1582-5450 |
| language | deu |
| last_indexed | 2024-12-22T17:16:36Z |
| publishDate | 2011-07-01 |
| publisher | University of Oradea |
| record_format | Article |
| series | Annals of the University of Oradea: Economic Science |
| spelling | doaj.art-daa87d4ec5374662ae23f70f3b4a45af2022-12-21T18:18:57ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502011-07-0111463652AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIESMester Ioana TeodoraBelenesi MarioaraPopa Dorina NicoletaIn this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which these are perceived by the practitioner accountants, preparers of financial statements. This time, in order to carry out the research, we made up a new questionnaire applied to the same sample, containing a number of 100 SMEs in Bihor County, selected according to the criterion of the average number of employees and that of the level of net turnover at the end of 2008. Continuing previous conducted research we have investigated this time the specific accounting policies of the sampled SMEs from Bihor County and the way these policies are understood by practitioners and implemented in order to prepare financial statements. Surprisingly, we have found that only 93.33% of the respondents agree that the elements presented in the annual financial statements of the entity are evaluated in accordance with the general accounting principles stipulated in Order 3055/2009, according to the accrual accounting. Half of the people interviewed had in view all four qualities of accounting information (intelligibility, relevance, credibility, comparability) in drawing up the annual financial statements, and most of them (56.67%) are not aware of the possibility to use a significance threshold (10%-15%) of the total value of that particular category of assets, liabilities, expenditure, income and results for an as faithful as possible presentation of information in the balance sheet and in the profit and loss account.http://anale.steconomiceuoradea.ro/volume/2011/n1/062.pdfaccounting policies, financial reporting, disclosure, SMEs |
| spellingShingle | Mester Ioana Teodora Belenesi Marioara Popa Dorina Nicoleta AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIES Annals of the University of Oradea: Economic Science accounting policies, financial reporting, disclosure, SMEs |
| title | AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIES |
| title_full | AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIES |
| title_fullStr | AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIES |
| title_full_unstemmed | AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIES |
| title_short | AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIES |
| title_sort | investigative study regarding smes specific accounting policies |
| topic | accounting policies, financial reporting, disclosure, SMEs |
| url | http://anale.steconomiceuoradea.ro/volume/2011/n1/062.pdf |
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