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The Accounting Policies And Procedures - Delimitations And Interferences


  • Tatiana Danescu

    (University ‘Petru Maior‘ Targu Mures Romania)

  • Mihaela Prozan

    (‘1Decembrie 1918‘ University of Alba Iulia Romania)

  • Andreea Cristina Danescu

    (‘1Decembrie 1918‘ University of Alba Iulia Romania)


In order to reveal the ‘trusty image‘ of the financial position, the assets, the liabilitiesand of the performance of an entity, it is necessary to adopt, know, understand and/or to apply thecorresponding accounting policies. In addition, in order to accomplish this objective an adequateinternal control that could anticipate, prevent, detect or treat promptly and efficiently the risks thatcould affect the credibility, relevance or the comparability of the accounting information, throughthe adoption and the implementation of some adequate accounting procedures, is needed. In thecontext of the suggested aspects, the carried research has had as an objective the area of theaccounting policies and procedures, in order to identify differences, delimitations, but also,connections, interferences, correlations, similarities among these, in the frame of the accountingstandards from Romania, of the internal control activities applied by the entities selected from thesample.

Suggested Citation

  • Tatiana Danescu & Mihaela Prozan & Andreea Cristina Danescu, 2012. "The Accounting Policies And Procedures - Delimitations And Interferences," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-5.
  • Handle: RePEc:alu:journl:v:2:y:2012:i:14:p:5

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    Cited by:

    1. Tatiana Danescu & Mihaela Prozan & Andreea Danescu & Roxana Diana Prozan, 2013. "The Informational Risk - Operational Research Over The Net Accounting Result," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-16.

    More about this item


    accounting policies; accounting procedures; financial statements; internal control; loyal imageof the utility of the information;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation


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