期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：General image of a company and good conduct of its business depends on the accounting policies implemented. Also,the accounting policies have influence also on the results presented in financial statements,useful to develop various economic and financial relations. We have analyzed the influence of accounting policies that are most often used just to try to find answers / solutions to questions such as "when it chooses their accounting policies,which are the most important factors that the company should take into account?","how can the company obtain a favorable situation: by applying the temporary accounting treatment or by applying the permanent accounting treatment "?.
