The Normalization Process of Recognition of the Elements in the Financial Statements. The Credibility and Relevance of Information
AbstractThe necessity of normalization process of recognition of the elements in the financial statements appeared at different levels of the accounting referential, and here we refer particularly at the two basic referential: the international and the American one, which will constitute the basis of our analysis on this paper. Therefore, the result of the normalization process of recognition of the items from the financial statements has result in the establishment of the criteria for recognition, which contribute to proper positioning of elements in the financial statements, thus giving credibility and relevance of the information contained therein.
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Bibliographic InfoArticle provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.
Volume (Year): XI (2011)
Issue (Month): 1 (May)
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Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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the financial statements; the process of recognition of the elements; the criteria for recognition;
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