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Controversy and Convergences in Defining the Concepts of Accounting Policies and Options

Author

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  • Dima Florin-Constantin

    (“Constantin Brâncoveanu” University of Piteºti)

Abstract

The accounting policies have an important role in defining the loyal image of an entity. That is why we must distinguish clearly between accounting policy, accounting option accounting estimate.

Suggested Citation

  • Dima Florin-Constantin, 2012. "Controversy and Convergences in Defining the Concepts of Accounting Policies and Options," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1059-1063, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1059-1063
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