Studies On The Materiality And Aggregation, Compensation And Offsetting In Financial Statements

Studies On The Materiality And Aggregation, Compensation And Offsetting In Financial Statements

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 c...

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Bibliographic Details
Main Author: Liana GADAU
Format: Article
Language:English
Published: Editura Fundatiei Romania de Maine 2016-04-01
Series:Annals of Spiru Haret University Economic Series
Subjects:
materiality and aggregation, compensation and offsetting, significant accounting information, professional judgment in assessing materiality, incidence on the accounting processing, incidence on the presentation of financial statements.
Online Access:http://anale.spiruharet.ro/index.php/economics/article/view/707

Internet

http://anale.spiruharet.ro/index.php/economics/article/view/707

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