文章基本信息

标题：ANALYSIS AND INFORMATION OF THE RELATIVE PRINCIPLES IN FINANCIAL STATEMENTS
本地全文：下载
作者：GADAU LIANA
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2013
卷号：1
出版社：Academica Brâncuşi
摘要：The accounting principles should be considered an essential element in the preparation and presentation of financial statements, with our analysis focusing especially on the relative principles: Materiality and aggregation, compensation and offsetting. We consider necessary to improve the analyzed concepts by bringing additional information, as clear and comprehensive as possible, information used as reference in the preparation of financial statements. Moreover, is crucial to apply an unitary thinking of the accounting referential which is linked to these accounting principles. The research methods used in analyzing the principles are: documentation of theoretical study of normative acts in the field of accounting, observation, comparative analysis, synthesis, information classification and data interpretation.
关键词：relative principles of the financial statements; materiality and aggregation; compensation and offsetting; ;significant accounting information; professional judgment in assessing materiality; incidence on the accounting ;processing; incidence on the presentation of financial statements.