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Accounting Policies and Fair Value of Fixed Assets and Influence of Financial Results in Romanian Listed Companies

Author

Listed:
  • Velicescu Nicolae–Bogdan

    (Academy of Economic Studies, Bucharest, Romania)

  • Branza Diana- Elena

    (Academy of Economic Studies, Bucharest, Romania)

Abstract

In the pages of this article, we shall present a study whose main objective is to reflect how financial period result is influenced by policies and accounting treatments applied within companies. To achieve this objective we considered the financial statements and audit reports for the financial period 2009 and 2010, 2011, of the following companies listed on Bucharest Stock Exchange : Alro SA Slatina; Alumil Rom Industry SA; Azomures SA; Transilvania Constructii SA; Mechel Targoviste SA; Prodplast SA Bucuresti;Mecanica Ceahlau SA Piatra Neamt;[1].

Suggested Citation

  • Velicescu Nicolae–Bogdan & Branza Diana- Elena, 2013. "Accounting Policies and Fair Value of Fixed Assets and Influence of Financial Results in Romanian Listed Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1584-1588, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1584-1588
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    More about this item

    Keywords

    accounting treatments; accounting policies; tangible fixed assets; evaluation; fair value.;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

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