DETAILED ANALYSIS ON THE RECOGNITION OF ITEMS IN THE FINANCIAL STATEMENTS

Gadau Liana
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Gadau Liana: SPIRU HARET UNIVERSITY, BUCHAREST

Annals - Economy Series, 2014, vol. 2, 32-35

Abstract: The normalization result in the recognition of items in the financial statements, aims to establish criteria for recognition, helping to a more accurate positioning of items in the financial statements, giving the credibility and relevance of the information contained therein.

Keywords: normalizing the recognition elements; the criteria for recognition; credibility and relevance of information; the moments of recognition. (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2014:v:2:p:32-35

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