POLICIES AND ACCOUNTING TREATMENTS OF CURRENT ASSETS IN ROMANIAN ECONOMIC ENTITIES

Laura (ALIONESCU) Cojocaru () and Moise Domil ()
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Laura (ALIONESCU) Cojocaru: West University of Timi?oara, Romania
Moise Domil: West University of Timi?oara, Romania

European Journal of Accounting, Finance & Business, 2014, vol. 2, issue 2, 38-59

Abstract: Accounting for current assets mainly aims to obtain useful information on the management of their best in order to make management decisions. Counting efficiency of these assets, their importance, provides improved performance of the entity, analyzing and minimizing costs, the search for alternative assessment, enumeration and their management. The research was based on studying the degree of implementation of policies and treatments on the current assets in the economic entity, the problems of implementation and thus better theoretical and procedural approach to improve the information provided by financial statements. With passive and spontaneous observation was performed using analysis of the effect of applying the accounting policies and treatments on current assets, special effects outlined in the financial statements.

Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:2:y:2014:i:2:p:38-59

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