The Normalization Process of Recognition of the Elements in the Financial Statements. The Credibility and Relevance of Information
The necessity of normalization process of recognition of the elements in the financial statements appeared at different levels of the accounting referential, and here we refer particularly at the two basic referential: the international and the American one, which will constitute the basis of our analysis on this paper. Therefore, the result of the normalization process of recognition of the items from the financial statements has result in the establishment of the criteria for recognition, which contribute to proper positioning of elements in the financial statements, thus giving credibility and relevance of the information contained therein.
Volume (Year): XI (2011)
Issue (Month): 1 (May)
|Contact details of provider:|| Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice|
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:778-781. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jeflea Victor)
If references are entirely missing, you can add them using this form.