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General Accounting Principles

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  • ciumag, marin

Abstract

L’objectif fondamental de la comptabilité et y compris des situations financières annuelles concernant la présentation d’une image fidèle des actives, des dettes, de la position financière, du profit ou de la perte de l’identité se réalise conformément aux certaines règles, méthodes et procédues comptables qui se fondent et se concrétisent ayant en vue une diversité de principes et de règles d’évaluation détérminées par la réalité économique afin de satisfaire certaines conditions de qualité imposées par les bénéficiaries des informations comptables. D’ailleurs, l’activité comptable de n’importe quelle économie de marché ne peut pas être conçue sans l’utilisation des principes comptables au caractère general. En ce sens, on a en vue le fait que, dans l’activité pratique on peut rencontrer des opérations comptables pour lesquelles il n’y a pas de règles établies, ou de procédures de résolution et leur solution peut être accomplie seulement par l’appellation d’un ou de plusieurs mèmes principes, ce qui justifie la nécessité de l’existence, de la connaissance et de la compréhension correcte de leur contenu.

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File URL: http://mpra.ub.uni-muenchen.de/14863/
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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 14863.

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Date of creation: 24 Nov 2007
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Publication status: Published in Annals of the University Constantin Brâncusi of Tg-Jiu ISSN 1842-4856.no. 1/(2008): pp. 406-411
Handle: RePEc:pra:mprapa:14863

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Related research

Keywords: accounting principles; ledges accounting; liquidating value; the expenditures; the profit; the loss;

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