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Accounting Policies And Options Regarding Tangible Assets' Evaluations

Author

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  • Mihaela Popa

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

Accounting policies are the specific principles, bases, conventions, rules and practices adopted by an entity when producing and presenting financial statements. The options found in accounting mean there are several policies to settle a matter. Therefore, an option means a choice. The targets of choosing accounting policies are generated by the need to render a true and fair view regarding the financial statement and performance of an enterprise. Choosing the treatments to be applied by a company from among those allowed becomes in the context of flexibility permitted by accounting normalizers a very important factor when presenting a company’s financial position and performance.

Suggested Citation

  • Mihaela Popa, 2012. "Accounting Policies And Options Regarding Tangible Assets' Evaluations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 191-196.
    • Handle: RePEc:aio:aucsse:v:2:y:2012:i:40:p:191-196
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    File URL: http://feaa.ucv.ro/AUCSSE/0040v2-023.pdf
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    References listed on IDEAS

    as
    1. Jean-François Casta & Olivier J. Ramond, 2009. "Politique comptable des entreprises," Post-Print halshs-00679562, HAL.
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    More about this item

    Keywords

    accounting policies; accounting options; tangible assets; historical cost; true and fair view; enterprise performance;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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