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Policies And Accounting Treatments Of Current Assets In Romanian Economic Entities

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  • Laura (ALIONESCU) COJOCARU

    () (West University of Timi?oara, Romania)

  • Moise DOMIL

    () (West University of Timi?oara, Romania)

Abstract

Accounting for current assets mainly aims to obtain useful information on the management of their best in order to make management decisions. Counting efficiency of these assets, their importance, provides improved performance of the entity, analyzing and minimizing costs, the search for alternative assessment, enumeration and their management. The research was based on studying the degree of implementation of policies and treatments on the current assets in the economic entity, the problems of implementation and thus better theoretical and procedural approach to improve the information provided by financial statements. With passive and spontaneous observation was performed using analysis of the effect of applying the accounting policies and treatments on current assets, special effects outlined in the financial statements.

Suggested Citation

  • Laura (ALIONESCU) COJOCARU & Moise DOMIL, 2014. "Policies And Accounting Treatments Of Current Assets In Romanian Economic Entities," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 2(2), pages 38-59, June.
  • Handle: RePEc:scm:ejafbu:v:2:y:2014:i:2:p:38-59
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