EconPapers    
Economics at your fingertips  
 

RECOGNITION AND ASSESSMENT IN ACCOUNTANCY

Dima Florin Constantin () and Ducu Corina ()
Additional contact information
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
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://fse.tibiscus.ro/anale/Lucrari2012_2/AnaleFSE_2012_2_054.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tdt:annals:v:xviii/supplement:y:2012:p:346-351

Access Statistics for this article

More articles in Anale. Seria Stiinte Economice. Timisoara from Faculty of Economics, Tibiscus University in Timisoara Contact information at EDIRC.
Bibliographic data for series maintained by Ramona Violeta Vasilescu ( this e-mail address is bad, please contact ).

 
Page updated 2025-03-20
Handle: RePEc:tdt:annals:v:xviii/supplement:y:2012:p:346-351