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ANALYSIS AND INFORMATION OF THE RELATIVE PRINCIPLES IN FINANCIAL STATEMENTS

Liana Gâdãu

Annals Economy Series2013article
ABDC C
Weight
0.26

What the paper says

The accounting principles should be considered an essential element in the preparation and presentation of financial statements, with our analysis focusing especially on the relative principles: Materiality and aggregation, compensation and offsetting. We consider necessary to improve the analyzed concepts by bringing additional information, as clear and comprehensive as possible, information used as reference in the preparation of financial statements. Moreover, is crucial to apply an unitary thinking of the accounting referential which is linked to these accounting principles. The research methods used in analyzing the principles are: documentation of theoretical study of normative acts in the field of accounting, observation, comparative analysis, synthesis, information classification and data interpretation.

Cite this paper

@article{liana2013,
  title        = {{ANALYSIS AND INFORMATION OF THE RELATIVE PRINCIPLES IN FINANCIAL STATEMENTS}},
  author       = {Liana Gâdãu},
  journal      = {Annals Economy Series},
  year         = {2013},
}

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ANALYSIS AND INFORMATION OF THE RELATIVE PRINCIPLES IN FINANCIAL STATEMENTS

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.