Controversy and Convergences in Defining the Concepts of Accounting Policies and Options

Dima Florin-Constantin ()
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Dima Florin-Constantin: “Constantin Brâncoveanu” University of Piteºti

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 2, 1059-1063

Abstract: The accounting policies have an important role in defining the loyal image of an entity. That is why we must distinguish clearly between accounting policy, accounting option accounting estimate.

Keywords: policy; option; accounting estimate (search for similar items in EconPapers)
Date: 2012
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