ACCOUNTING POLICIES MANUAL BETWEEN COMPULSORINESS AND NECESSITY. STUDY WITHIN ENTITIES IN CENTRE REGION
The operationalization of quality accounting standards and principles of quality management considers the existence of accounting policies and procedures and assuming the manual containing them. Legal regulations emphasize the necessity of having a Policy Manual and if it does not exist, the fines a...
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| Format: | Article |
| Language: | English |
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University of Petrosani
2014-12-01
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| Series: | Annals of the University of Petrosani: Economics |
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| Online Access: | http://www.upet.ro/annals/economics/pdf/2014/part2/Ciuhureanu.pdf |