Home Volumul 2 POLITICI SI TRATAMENTE CONTABILE PRIVIND RECUNOASTEREA SI EVALUAREA ACTIVELOR SI DATORIILOR CURENTE

POLITICI SI TRATAMENTE CONTABILE PRIVIND RECUNOASTEREA SI EVALUAREA ACTIVELOR SI DATORIILOR CURENTE


Dorel Mates*, Ionel Bostan**, Dumitru-Macedon Motrea***,
Grosu Veronica****, Marian Socoliuc*****
*Universitatea de Vest Timisoara, Str. Pestalozzi, nr. 16, This e-mail address is being protected from spambots. You need JavaScript enabled to view it ;
**Universitatea „Stefan cel Mare” Suceava, Str. UniversităŃii, nr. 9;
****Universitatea „Stefan cel Mare” Suceava, Str. UniversităŃii, nr. 9,
This e-mail address is being protected from spambots. You need JavaScript enabled to view it ;
*****Universitatea „Stefan cel Mare” Suceava, Str. UniversităŃii, nr. 9,
This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Abstract
The objective of the financial statements is to present the users understandable, relevant,
credible and comparable information, which can correctly and accurately show the entity’s
financial position and the performances. Thanks to the share they hold in the balance sheet,
the problem of recognizing and valuing the assets and current liabilities presents an
important interest due to the influence the information presented in the financial statement
can have upon the users’ decision.
Keywords: current asset, debt, current liability, cash, entity, valuation, financial position,
stock.

Citeste articolul