RELATIVITY OF ACCOUNTING VALUES: CAUSES, CONSEQUENCES AND LIMITATION POSSIBILITIES

Accounting is influenced by a variety of historical, economic, cultural, and other non-accounting factors that led to different judgments in creating a system for representing the reality, the application of regulated requirements and the validation of the fidelity of the information in the annual f...

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Bibliographic Details
Main Authors: Mihaela Enachi, Daniel Botez
Format: Article
Language:English
Published: University of Bacău 2021-07-01
Series:Studies and Scientific Researches: Economics Edition
Subjects:
Online Access:http://sceco.ub.ro/index.php/SCECO/article/view/491