RECOGNITION AND ASSESSMENT IN ACCOUNTANCY

Dima Florin Constantin () and Ducu Corina ()
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Ducu Corina: "CONSTANTIN BRÂNCOVEANU" UNIVERSITY OF PITEŞTI

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII/Supplement, 346-351

Abstract: The recognition and assessment of the component elements of the annual financial statements’ structures is crucial in order that the information released by them fulfils the qualitative characteristics and the reflected image is a “true and fair view”. Therefore, our approach takes into consideration the recognition and assessment methods for the component elements of the financial statements’ structures, as well as certain possible risks arising from the erroneous recognition or non-recognition of some of these elements.

Keywords: recognition; assessment (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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