THE ACCOUNTING POLICIES AND PROCEDURES – DELIMITATIONS AND INTERFERENCES

Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2012, Vol 14, Issue 2

Abstract

In order to reveal the “trusty image” of the financial position, the assets, the liabilities and of the performance of an entity, it is necessary to adopt, know, understand and/or to apply the corresponding accounting policies. In addition, in order to accomplish this objective an adequate internal control that could anticipate, prevent, detect or treat promptly and efficiently the risks that could affect the credibility, relevance or the comparability of the accounting information, through the adoption and the implementation of some adequate accounting procedures, is needed. In the context of the suggested aspects, the carried research has had as an objective the area of the accounting policies and procedures, in order to identify differences, delimitations, but also, connections, interferences, correlations, similarities among these, in the frame of the accounting standards from Romania, of the internal control activities applied by the entities selected from the sample.

Authors and Affiliations

Dănescu Tatiana, Prozan Mihaela

Keywords

Related Articles

ROMANIAN PRE-UNIVERSITY EDUCATION FINANCING. IDEAL VS. REALITY

Without a real change, the Romanian education system and especially the pre-university system will not be able to overcome its instability and provisional character. The reforms that started in 2000 must continue. The su...

CASH ACCOUNTING STANDARDIZATION IN THE PUBLIC SECTOR

An important component of public institutions’ accounting is represented by cash accounting. At the same time, the normalization, harmonization and convergence of accounting are the chronological stages generated by glob...

PROJECT MANAGEMENT – THEN AND NOW

The article analyzes the strategic importance of the project management, that ability of managers to manage projects consistently and competently, being considered a strategic competence. It is also analysed the change o...

NEW DIMENSIONS OF PERFORMANCE MEASUREMENT

The current business environment requires a performance management with a much broader framework. The article deals with the overall performance of an entity and the composition of performance indicators that are group...

BENCHMARKING - A VALID STRATEGY FOR THE LONG TERM?

The present paper work deals with a popular method for developing requirements and setting goals – benchmarking. It contains general aspects about this powerful performance improvement tool, including types of benchmarki...

Download PDF file
  • EP ID EP130382
  • DOI -
  • Views 102
  • Downloads 0

How To Cite

Dănescu Tatiana, Prozan Mihaela (2012). THE ACCOUNTING POLICIES AND PROCEDURES – DELIMITATIONS AND INTERFERENCES. Annales Universitatis Apulensis series Oeconomica, 14(2), 357-368. https://europub.co.uk/articles/-A-130382