ANALYSIS AND INFORMATION OF THE RELATIVE PRINCIPLES IN FINANCIAL STATEMENTS

Gadau Liana
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Gadau Liana: SPIRU HARET UNIVERSITY, BUCHAREST

Annals - Economy Series, 2013, vol. 1, 200-203

Abstract: 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.

Keywords: 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. (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2013:v:1:p:200-203

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