Methods and Options for Recognizing and Measuring Liabilities

ªerban Claudiu (), Pãtruþescu Monica () and Armãºelu Sabin ()
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ªerban Claudiu: University of Craiova, Faculty of Economy and Business Administration
Pãtruþescu Monica: University of Craiova, Faculty of Economy and Business Administration
Armãºelu Sabin: University of Craiova, Faculty of Economy and Business Administration

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 2, 1363-1366

Abstract: In our work we start from the discrepancy between the views of practitioners and theorists accountants. This discrepancy increased once the abstract theoretical research, which resulted in a lack of intelligibility for practitioners. The latter believes that specialists in educational establishments were removed interest accounting practice, while researchers argue that the interest of the practice is defined by a very narrow horizon. Our opinion is that a theory of practice removing and vice versa will only lead to a limitation of satisfying the need for financial and accounting information users. Since, therefore, we believe, accounting research should be directed towards theoretical research linking information with the information provided by the reality of the economic environment in which the activities but also the evolutionary behavior of users and we considered it useful in analyzing the assessment and recognition of debt an enterprise.

Keywords: debts; recognition; evaluation (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1363-1366

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