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PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS REGARDING ACCOUNTING POLICIES (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)

IOANA Herbei (moț) ()
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IOANA Herbei (moț): West University of Timisoara, FEAA

Institute for Economic Forecasting Conference Proceedings from Institute for Economic Forecasting

Abstract: In this article we intend to present the perception of professional accountants regarding the accounting policies used in companies. The article is divided into the following parts: introduction, literature review, research methodology, research results and conclusions of the research. In the work of this paper we make inquiries to determine the perception of professional accountants such assumptions resulting in a significant importance given to elaborating and grounding of accounting policy manual. Respondents consider that the main factor underpinning the drawing up and grounding of accounting policy manual is faithful image. Through this study we want to show that professional accountants offer importance to accounting policies, like: principles, methods, procedures, treatments etc.

Keywords: accounting policies manual; professional accountants; elaboration; substantiation; faithful image (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Pages: 13 pages
Date: 2015-12
New Economics Papers: this item is included in nep-acc
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