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Accounting Policies Influence Upon the Position and Financial Performance in an Enterprise

Author

Listed:
  • Mãnescu Dragotoiu Mileva Valentina

    (University of Craiova, Faculty of Economics and Business Administration)

  • Þogoe Greti Daniela

    (West University of Timisoara, Faculty of Economics and Business Administration)

  • Avram Veronel

    (University of Craiova, Faculty of Economics and Business Administration)

Abstract

General image of a company and good conduct of its business depends on the accounting policies implemented. Also, the accounting policies have influence also on the results presented in financial statements, useful to develop various economic and financial relations. We have analyzed the influence of accounting policies that are most often used just to try to find answers / solutions to questions such as "when it chooses their accounting policies, which are the most important factors that the company should take into account?", "how can the company obtain a favorable situation: by applying the temporary accounting treatment or by applying the permanent accounting treatment "?.

Suggested Citation

  • Mãnescu Dragotoiu Mileva Valentina & Þogoe Greti Daniela & Avram Veronel, 2013. "Accounting Policies Influence Upon the Position and Financial Performance in an Enterprise," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1363-1366, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1363-1366
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    More about this item

    Keywords

    accounting policies; financial position; financial performance; accounting treatment.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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