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Recognition And Assessment In Accountancy

Author

Listed:
  • DIMA FLORIN CONSTANTIN
  • DUCU CORINA

    ("CONSTANTIN BRÂNCOVEANU" UNIVERSITY OF PITEŞTI)

Abstract

The recognition and assessment of the component elements of the annual financial statements’ structures is crucial in order that the information released by them fulfils the qualitative characteristics and the reflected image is a “true and fair view”. Therefore, our approach takes into consideration the recognition and assessment methods for the component elements of the financial statements’ structures, as well as certain possible risks arising from the erroneous recognition or non-recognition of some of these elements.

Suggested Citation

  • Dima Florin Constantin & Ducu Corina, 2012. "Recognition And Assessment In Accountancy," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 346-351, November.
    • Handle: RePEc:tdt:annals:v:xviii/supplement:y:2012:p:346-351
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012_2/AnaleFSE_2012_2_054.pdf
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    More about this item

    Keywords

    recognition; assessment;

    JEL classification:

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

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