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General Accounting Principles

Author

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  • ciumag, marin

Abstract

L’objectif fondamental de la comptabilité et y compris des situations financières annuelles concernant la présentation d’une image fidèle des actives, des dettes, de la position financière, du profit ou de la perte de l’identité se réalise conformément aux certaines règles, méthodes et procédues comptables qui se fondent et se concrétisent ayant en vue une diversité de principes et de règles d’évaluation détérminées par la réalité économique afin de satisfaire certaines conditions de qualité imposées par les bénéficiaries des informations comptables. D’ailleurs, l’activité comptable de n’importe quelle économie de marché ne peut pas être conçue sans l’utilisation des principes comptables au caractère general. En ce sens, on a en vue le fait que, dans l’activité pratique on peut rencontrer des opérations comptables pour lesquelles il n’y a pas de règles établies, ou de procédures de résolution et leur solution peut être accomplie seulement par l’appellation d’un ou de plusieurs mèmes principes, ce qui justifie la nécessité de l’existence, de la connaissance et de la compréhension correcte de leur contenu.

Suggested Citation

  • ciumag, marin, 2007. "General Accounting Principles," MPRA Paper 14863, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:14863
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    More about this item

    Keywords

    accounting principles; ledges accounting; liquidating value; the expenditures; the profit; the loss;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q5 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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