Case Study on the Accounting Policies Used by Companies Listed on the Bucharest Stock Exchange (BSE) Tier I

Tãnasã Florentin () and Prodan-Palade Doina ()
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Tãnasã Florentin: Department of Accounting and Management Information Systems Faculty of Economics and Business Administration ”Alexandru Ioan Cuza” University of Ia?i
Prodan-Palade Doina: Department of Accounting and Management Information Systems Faculty of Economics and Business Administration ”Alexandru Ioan Cuza” University of Ia?i

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1519-1523

Abstract: The study analyzes the differences between the accounting policies of the companies listed on the BSE group and showed that there are differences between the accounting policies used by companies in different fields of activity. Mainly, differences can be seen between companies providing financial and insurance services, on the one hand, and those working in industry, on the other hand.

Keywords: Accounting principles; accounting policies; impairment. (search for similar items in EconPapers)
JEL-codes: M40 M41 (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:1519-1523

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