CONSIDERATION REGARDING CURRENT ASSETS IN THE CONSTRUCTION ENTITIES

Laura Adriana COJOCARU (alionescu)
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Laura Adriana COJOCARU (alionescu): Faculty of Economics and Business Administration, University of the West, Timisoara, Romania

SEA - Practical Application of Science, 2014, issue 4, 219-228

Abstract: Accounting for current assets mainly aims to obtain useful information on the management of their best in order to make management decisions. Counting efficiency of these assets, their importance, provides improved performance of the entity. In this paper we want to study the degree of implementation of policies and accounting treatments on the current assets in the specific construction economic entities, the problems of implementation and thus better addressing their theoretical and procedural to improve the information provided by financial statements. Due to the importance of proper conduct of business owned entities, accounting current assets should result in optimal and efficient control of current assets.

Keywords: Current assets; Accounting policies; Stock; Claims; Money (search for similar items in EconPapers)
JEL-codes: M41 Q10 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:seapas:y:2014:i:4:p:219-228

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