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The Accounting Of The Economic Entities, Between Rigours And Options


  • Daniela Iov

    (“Petroleum-Gas” University of Ploiesti)

  • Valia Mihai

    (“Petroleum-Gas” University of Ploiesti Author-Name: Boni Străoanu
    “Petroleum-Gas” University of Ploiesti)


This paper is addressing to the issues of the existence of some options in choosing accounting policies and techniques. We proposed ourselves to establish to what extent the choices made in meeting the financial accounting function of the enterprise are free and how the options of those who prepare the annual accounts of economic entities are limited. To achieve this goal we considered necessary to study the regulations, the rules applicable to the area of the accounting of the economic entities. The work will respond to two questions: 1. What is the content of the set of financial statements and who must report (where they make)? and 2. Assess how the structures of assets, liabilities, equity, expenses, income, etc. the financial statements? The ultimate objective of this work is to provide specialist financial and accounting opinion documented to support the decisions that it should adopt in the exercise of his powers.

Suggested Citation

  • Daniela Iov & Valia Mihai, 2009. "The Accounting Of The Economic Entities, Between Rigours And Options," Romanian Economic Business Review, Romanian-American University, vol. 4(4), pages 7-14, Winter.
  • Handle: RePEc:rau:journl:v:4:y:2009:i:4:p:7-14

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    References listed on IDEAS

    1. repec:hrv:faseco:30728046 is not listed on IDEAS
    2. Shleifer, Andrei & Vishny, Robert W, 1997. " A Survey of Corporate Governance," Journal of Finance, American Finance Association, vol. 52(2), pages 737-783, June.
    3. Universities-National Bureau Committee for Economic Research & Committee on Economic Growth of the Social Science Research Council, 1962. "The Rate and Direction of Inventive Activity: Economic and Social Factors," NBER Books, National Bureau of Economic Research, Inc, number univ62-1, January.
    4. Richard R. Nelson, 1959. "The Simple Economics of Basic Scientific Research," Journal of Political Economy, University of Chicago Press, vol. 67, pages 297-297.
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