The accounting principles should be considered an essential element in the preparation and presentation of financial statements, with our analysis focusing especially on the relative principles: Materiality and aggregation, compensation and offsetting. We consider necessary to improve the analyzed concepts by bringing additional information, as clear and comprehensive as possible, information used as reference in the preparation of financial statements. Moreover, is crucial to apply an unitary thinking of the accounting referential which is linked to these accounting principles.The research methods used in analyzing the principles are: documentation of theoretical study of normative acts in the field of accounting, observation, comparative...
Accounting is currently a very dynamic field internationally. Accounting information or itsderivativ...
The standardization issue starts with the accounting theories and the interface between them and acc...
The generalized practice of using some conceptual frameworks offers a higher quality of information,...
The accounting principles should be considered an essential element in the preparation and presentat...
The financial auditors are required to provide the assurance for the public whether the financial st...
Financial accounting is a process that goes from the company’s transactions, through the accounting ...
The financial auditors are required to provide the assurance for the public whether the financial st...
Accounting theorists agree that no comprehensive theory of accounting has yet been developed. In the...
Includes bibliographical references.Despite the importance of the doctrine of materiality in externa...
The purpose of this press article is:- to address the application of materiality in nature as one of...
The reliability of the accounting information is one of the most significant features in terms of qu...
This paper comprises a review of the literature on materiality in accounting. The paper starts by ex...
The concept of materiality in the process of preparing the financial statement is essentially a matt...
The paper of Accounting concentrates on conceptual understanding of the crucial aspects ofaccounting...
This paper comprises a review of the literature on materiality in accounting. The paper starts by ex...
Accounting is currently a very dynamic field internationally. Accounting information or itsderivativ...
The standardization issue starts with the accounting theories and the interface between them and acc...
The generalized practice of using some conceptual frameworks offers a higher quality of information,...
The accounting principles should be considered an essential element in the preparation and presentat...
The financial auditors are required to provide the assurance for the public whether the financial st...
Financial accounting is a process that goes from the company’s transactions, through the accounting ...
The financial auditors are required to provide the assurance for the public whether the financial st...
Accounting theorists agree that no comprehensive theory of accounting has yet been developed. In the...
Includes bibliographical references.Despite the importance of the doctrine of materiality in externa...
The purpose of this press article is:- to address the application of materiality in nature as one of...
The reliability of the accounting information is one of the most significant features in terms of qu...
This paper comprises a review of the literature on materiality in accounting. The paper starts by ex...
The concept of materiality in the process of preparing the financial statement is essentially a matt...
The paper of Accounting concentrates on conceptual understanding of the crucial aspects ofaccounting...
This paper comprises a review of the literature on materiality in accounting. The paper starts by ex...
Accounting is currently a very dynamic field internationally. Accounting information or itsderivativ...
The standardization issue starts with the accounting theories and the interface between them and acc...
The generalized practice of using some conceptual frameworks offers a higher quality of information,...