IDEAS home Printed from https://ideas.repec.org/a/rau/journl/v7y2013i1p81-92.html
   My bibliography  Save this article

Controversy Regarding Elements In The Financial Statements

Author

Listed:
  • Marilena-Roxana Zuca

    (Romanian –American University, Bd. Expoziţiei 1B, District 1, Bucharest, Romania)

Abstract

The definitions of the elements identify their main traits, but their purpose, the reason for their presence in the financial statements is ensured by meeting the recognition criteria.The current concerns of accounting regulatory organisms in setting and developing the elements and the common conceptual Framework have materialized by setting recognition criteria, that help to achieve a more accurate position of elements in the financial statements, thus creating credibility and relevance of the information contained within it. This study follows, by comparison, recognition criteria of elements presented in financial statements in various accounting referential meaning.

Suggested Citation

  • Marilena-Roxana Zuca, 2013. "Controversy Regarding Elements In The Financial Statements," Romanian Economic Business Review, Romanian-American University, vol. 7(1), pages 81-92, May.
    • Handle: RePEc:rau:journl:v:7:y:2013:i:1:p:81-92
    as

    Download full text from publisher

    File URL: http://www.rebe.rau.ro/RePEc/rau/jisomg/SU13/JISOM-SU13-A9.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    active; debt; equity; income; expense;
    All these keywords.

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rau:journl:v:7:y:2013:i:1:p:81-92. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alex Tabusca (email available below). General contact details of provider: https://edirc.repec.org/data/firauro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.