EIRP Proceedings, Vol 3 (2008)
TABLOUL EXPLICATIV DE VARIAŢIE, BALANŢA MUTAŢIILOR Şl TABLOUL PLURIANUAL AL FLUXURILOR DE TREZORERIE
Abstract
A conceptual accounting environment represents a theoretical element planning though a
coherently accountancy development. This has an instrument though which accounting profession wanted to
protect it self against public power tentative pooling accountancy normalization activity.
On IASB view, companies all over the world are making financial standings for being presented to
external users, even if they look alike to a country to another, they are different from the point of view of content
due to some agencies: social factors , economic , juridical and cultural. These factors are leading for different
definitions usage of financial standings elements and their evaluation. It has influenced also the applicable area.
coherently accountancy development. This has an instrument though which accounting profession wanted to
protect it self against public power tentative pooling accountancy normalization activity.
On IASB view, companies all over the world are making financial standings for being presented to
external users, even if they look alike to a country to another, they are different from the point of view of content
due to some agencies: social factors , economic , juridical and cultural. These factors are leading for different
definitions usage of financial standings elements and their evaluation. It has influenced also the applicable area.
References
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