文章基本信息
- 标题：FROM THE CONTINUOUS ACIVITY PRINCIPLE TO THE DISCONTINUTY PRINCIPLE
- 本地全文：下载
- 作者：Imbrescu Carmen Mihaela ; HaÞegan Camelia ; BobiÞan Nicolae 等
- 期刊名称：Annals of the University of Oradea : Economic Science
- 印刷版ISSN：1222-569X
- 电子版ISSN：1582-5450
- 出版年度：2008
- 卷号：XVII
- 期号：03
- 页码：1283-1286
- 出版社：University of Oradea
- 摘要：
The principle of continuous activity starts from the presumption that a company will continue its activity into the previewed future. Therefore, we presume that the company does not intend and does not need to terminate or to reduce in a significant way its activity; if there is such an intention or a need the financial situations might be imposed based on a different valuation base and in this situation the used based must be indicated.
If the continuity is insured the traditional accounting principles will continue to be applied, and the accounting works and the financial situations will be elaborated in a usual way, as during the previous periods.
If the company enters a discontinuity state the continuity principle is to be infringed because complying with it should take to distorted financial situations.
- 关键词：
principle of continuos activity,discontinuity activity, intangible assets and tangible assets
