IDEAS home Printed from https://ideas.repec.org/a/cmj/seapas/y2016i12p493-498.html
   My bibliography  Save this article

Accounting Policies Effects On Depreciation And Evaluation Of Balance Sheet

Author

Listed:
  • Andreea Elena DREGHICIU

    (“1st of December 1918” University of Alba Iulia)

Abstract

In the actual context of accounting nomination and globalization, the requirement for information which reflects the reality and which allows comparison between time and space may be satisfied only by respecting the main accounting principles. These principles, together with accounting policies are the main elements which concur for obtaining a truthful image reflected in financial situations. The elements / items of financial situation are being evaluated according to the main accounting principles, being taken into consideration the limits of accrual accounting. Starting from the diversity of principles and rules that exist within the accounting, this paper aims to form a main problematic frame concerning the principle of the method’s constancy, whose purpose is applying the same registration, evaluation and presentation methods for operations, transactions, and balance sheet elements.

Suggested Citation

  • Andreea Elena DREGHICIU, 2016. "Accounting Policies Effects On Depreciation And Evaluation Of Balance Sheet," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 12, pages 493-498, December.
    • Handle: RePEc:cmj:seapas:y:2016:i:12:p:493-498
    as

    Download full text from publisher

    File URL: http://seaopenresearch.eu/Journals/articles/SPAS_12_9.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Accounting policies; Accounting principles; Evaluation; Amortization;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cmj:seapas:y:2016:i:12:p:493-498. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Serghie Dan (email available below). General contact details of provider: https://seaopenresearch.eu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.