期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2012
卷号：2
期号：14
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：In order to reveal the “trusty image” of the financial position, the assets, the liabilities and of the performance of an entity, it is necessary to adopt, know, understand and/or to apply the corresponding accounting policies. In addition, in order to accomplish this objective an adequate internal control that could anticipate, prevent, detect or treat promptly and efficiently the risks that could affect the credibility, relevance or the comparability of the accounting information, through the adoption and the implementation of some adequate accounting procedures, is needed. In the context of the suggested aspects, the carried research has had as an objective the area of the accounting policies and procedures, in order to identify differences, delimitations, but also, connections, interferences, correlations, similarities among these, in the frame of the accounting standards from Romania, of the internal control activities applied by the entities selected from the sample.
关键词：accounting policies; accounting procedures; financial statements; internal control; loyal image;of the utility of the information
