A PROFESSIONAL ACCOUNTANTS AND MANAGERS’ POINT OF VIEW ON ELABORATING AND GROUNDING THE ACCOUNTING POLICIES

The following study is meant to present the professional accountants’ perception opposite to the managers’ one regarding elaborating and substantiating the accounting policies in nowadays conditions, of harmonizing the Romanian accounting system with the European and international referential. The r...

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Bibliographic Details

Published in:	Annals of the University of Petrosani: Economics
Main Authors:	LUCIAN CERNUŞCA, BOGDAN COSMIN GOMOI
Format:	Article
Language:	English
Published:	University of Petrosani 2015-10-01
Subjects:	accounting policies professional accountants accounting options accounting policies handbook CECCAR.
Online Access:	http://www.upet.ro/annals/economics/pdf/2015/part1/Cernusca-Gomoi.pdf