Accounting Policies Influence Upon the Position and Financial Performance in an Enterprise

Mãnescu Dragotoiu Mileva Valentina (), Þogoe Greti Daniela () and Avram Veronel ()
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Mãnescu Dragotoiu Mileva Valentina: University of Craiova, Faculty of Economics and Business Administration
Þogoe Greti Daniela: West University of Timisoara, Faculty of Economics and Business Administration
Avram Veronel: University of Craiova, Faculty of Economics and Business Administration

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1363-1366

Abstract: General image of a company and good conduct of its business depends on the accounting policies implemented. Also, the accounting policies have influence also on the results presented in financial statements, useful to develop various economic and financial relations. We have analyzed the influence of accounting policies that are most often used just to try to find answers / solutions to questions such as "when it chooses their accounting policies, which are the most important factors that the company should take into account?", "how can the company obtain a favorable situation: by applying the temporary accounting treatment or by applying the permanent accounting treatment "?.

Keywords: accounting policies; financial position; financial performance; accounting treatment. (search for similar items in EconPapers)
JEL-codes: M40 M49 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1363-1366

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