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Equalization Of Results Accounting Policies

Author

Listed:
  • Florentina MOISESCU

    (Dunarea de Jos University of Galati, Romania)

  • Mihaela ONICA IBINCEANU

    (Dunarea de Jos University of Galati, Romania)

  • Paula-Viorica NICULITA

    (Dunarea de Jos University of Galati, Romania)

  • Luminita SUFLETEL

    (Dunarea de Jos University of Galati, Romania)

Abstract

The purpose of this paper is to demonstrate the effect that different accounting policies have on the outcome of an enterprise, this effect being represented either earnings growth or diminishing it. Deprecation policy, the policy related to inventory, policy provisions and related policy borrowing costs are some of the many other possibilities which affect the content of financial statements. Because national and international accounting standards give businesses the flexibility to choose between different policies, managers take advantage of existing loopholes and draw on creative accounting , so that it answers to the needs of the management team.

Suggested Citation

  • Florentina MOISESCU & Mihaela ONICA IBINCEANU & Paula-Viorica NICULITA & Luminita SUFLETEL, 2014. "Equalization Of Results Accounting Policies," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 285-290.
    • Handle: RePEc:ddj:fserec:y:2014:p:285-290
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