GENERAL NOTIONS OF ACCOUNTING BALANCE AND RECOVERY

Dinu Nicolescu
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Dinu Nicolescu: PhD Student “Valahia” University of Targoviste

Internal Auditing and Risk Management, 2015, vol. 38, issue 1, 163-178

Abstract: The phenomenon of modern accounting presents characteristics focused on the need for a balanced accountancy, also composing general objectives of this discipline, objectives that can be achieved only through its action to recovery. These characteristics of the accountancy process on a world wide level shall not be regarded and performed in a separate or singular way but as a unitary whole that links mutual coordination and interconditioning bonds.

Keywords: recovery; balancing; accounting phenomenon (search for similar items in EconPapers)
Date: 2015
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