ACCOUNTING POLICIES AND THEIR INFLUENCE ON COMPANY'S PERFORMANCE AND POSITION

Cristina Lidia Manea

Annales Universitatis Apulensis Series Oeconomica, 2006, vol. 1, issue 8, 15

Abstract: The selection of the accounting policies is the paramount factor for the image of one company. Choosing between one or another accounting policy will lead to distinct results in financial statements and furthermore to different economic-financial ratios. Showing the influence of some of the often used accounting policies, the paper wants to find answers to questions like: which are the factors a company should consider when selecting its accounting policies? Is this favourable image obtained by applying certain accounting treatments a temporary or a permanent one? Taking into account the flexibility that exist, is there any possibility that analysts to reconsider the interpretation of financial statements?

Keywords: accounting policies; financial statements; accounting trearments. (search for similar items in EconPapers)
JEL-codes: D00 M41 (search for similar items in EconPapers)
Date: 2006
References: Add references at CitEc
Citations:

Downloads: (external link)
http://oeconomica.uab.ro/upload/lucrari/820061/15.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:1:y:2006:i:8:p:15

Access Statistics for this article

More articles in Annales Universitatis Apulensis Series Oeconomica from Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
Bibliographic data for series maintained by Dan-Constantin Danuletiu ().