 THE ACCOUNTING POLICIES AND PROCEDURES - DELIMITATIONS AND INTERFERENCESTatiana Dănescu, Mihaela Prozan and Andreea Cristina Dănescu Annales Universitatis Apulensis Series Oeconomica, 2012, vol. 2, issue 14, 5 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. Keywords: accounting policies; accounting procedures; financial statements; internal control; loyal image of the utility of the information (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:2:y:2012:i:14:p:5 Access Statistics for this article More articles in Annales Universitatis Apulensis Series Oeconomica from Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia |
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