Paradigms of the Concepts and Principles Substantiating the Elaboration and Presentation of the Financial Reporting Situations
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2014, Vol 4, Issue 4
Abstract
The present article deals with a number of existing paradigms of the concepts and principles substantiating the elaboration and presentation of the financial reporting situations throughout the world. There are presented and commented the accounting postulates, principles, conventions and doctrines, available in different accounting systems, both across the European continent, and across the American continent. The present article concludes with the authors’ comments on the accounting concepts and principles substantiating the preparation of the financial synthesis and financial reporting documents.
Authors and Affiliations
Victor Munteanu, Mihaela (Berechet) Dragnea
Keywords
Related Articles
- EP ID EP147710
- DOI 10.6007/IJARAFMS/v4-i4/1260
- Views 133
- Downloads 0
The Portfolio Examination and Selection of Raw Material Suppliers, Based on Lean or Agile
Comparing Information Content of Accounting in Companies with Growth and Value Stocks in Tehran Stock Exchange
Does Ethic Rating Decrease Firms’ Cost of Capital? Empirical Insights from the Italian Setting
This paper focuses on the issues relating to the reduction of firms’ cost of debt connecting to the ethic rating score as a topic of crucial relevance especially in terms of creditworthiness. The literature on ethic rati...
Investigating the Role of Institutional Intermediary Variable in Explaining the Relationship between Firm Value and Profit Quality in Listed Firms in the Tehran Stock Exchange
The goal of this study is to investigate the relationship between firm value and profit quality considering the role of mediator of institutional ownership in listed firms on Stock Exchange. In this study, to measure and...
Multiple Regressions Used in Analysis of Private Consumption and Public Final Consumption Evolution
This paper approaches the evolution of the final consumption recorded at the level of the Romanian economy. The main variable of the analysis is the final consumption, which the authors assume to be influenced by the pri...