RATIO BETWEEN ACCOUNTING PRINCIPLES AND INTERIM FINANCIAL REPORTING

Claudia-Elena Grigoras-Ichim ()
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Claudia-Elena Grigoras-Ichim: “Stefan cel Mare” University of Suceava, Faculty of Economics and Public Administration

The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, 2010, vol. 10, issue 2(12), 257-261

Abstract: In economic and financial communication, the common language is represented by accounting rules which consent the process of converting the operations afferent to economic development in figures (the situation of the one which prepares the interim financial reports) and a process to convert figures in economic transactions (the situation of the one using the interim financial reports). Therefore arises necessarily the “accounting standardization process” involving a complex of rules capable to uniform the criteria that are based on the representation and interpretation of values from the interim financial reports. These rules, either general or specific, can be derived from the accounting practice or may be established by legislation

Keywords: interim financial reports; accounting principles; accounting normalisation (search for similar items in EconPapers)
Date: 2010
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