文章基本信息

标题：Methods and Options for Recognizing and Measuring Liabilities
本地全文：下载
作者：Şerban Claudiu ; Pătruţescu Monica ; Armăşelu Sabin 等
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：In our work we start from the discrepancy between the views of practitioners and theorists accountants. This discrepancy increased once the abstract theoretical research,which resulted in a lack of intelligibility for practitioners. The latter believes that specialists in educational establishments were removed interest accounting practice,while researchers argue that the interest of the practice is defined by a very narrow horizon. Our opinion is that a theory of practice removing and vice versa will only lead to a limitation of satisfying the need for financial and accounting information users. Since,therefore,we believe,accounting research should be directed towards theoretical research linking information with the information provided by the reality of the economic environment in which the activities but also the evolutionary behavior of users and we considered it useful in analyzing the assessment and recognition of debt an enterprise.
关键词：debts;recognition;evaluation