Pragmatism of the Account Information, under Application of International Financial Reporting Standards

Gheorghe Lepadatu
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Gheorghe Lepadatu: ”Dimitrie Cantemir”, Christian University Bucharest

Romanian Statistical Review Supplement, 2012, vol. 60, issue 2, 44-48

Abstract: The evolution of Accounting during the transition to a market economy has demonstrated the existence of a special methodology of gathering, processing and providing information related to modern Accounting, based on specific informational system. Accounting may offer a model, as a means of expressing financial records and its economic activities.

Keywords: accounting; standards; audit; financial records (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:rsr:supplm:v:60:y:2012:i:2:p:44-48

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