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Accounting Methods And Procedures Among True And Fair View, Management Interest And Fiscal Interest

Author

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  • Dorina LUTA

    (“Constantin Brancoveanu” University of Pitesti, Romania)

Abstract

The article below is my intention of addressing some important issues regarding the role of accountancy as the main provider of economic information to business entities, and taxation as a system designed to collect taxes, fees and contributions through a specialized body. Business entities operate in an accounting system connected to or disconnected from taxation which can influence managers’ decisions. The accounting policy is elaborated and assumed by an entity’s management based on accounting principles. When determining an accounting policy, although the choice of one method or another is generated by the “need for truth,” the entity’s management interests as an object of accounting reflection and taxation cannot be avoided either.

Suggested Citation

  • Dorina LUTA, 2020. "Accounting Methods And Procedures Among True And Fair View, Management Interest And Fiscal Interest," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(1), pages 79-83.
    • Handle: RePEc:brc:brccej:v:5:y:2020:i:1:p:79-83
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    More about this item

    Keywords

    accounting policy; choice; accounting principles; management interest; true and fair view;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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