THE ACCOUNTANT’S AVERSION TO RISK WHEN CHOOSING ACCOUNTING POLICIES

The accounting community is currently focusing on harmonizing accounting rules by creating a common accounting language at global level to increase the comparability and relevance of financial reporting information. The current requirements of reporting standards for presenting a true and fair image...

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Bibliographic Details

Published in:	Challenges of the Knowledge Society
Main Authors:	Mariana GURĂU, Mariana Zenovia GRIGORE
Format:	Article
Language:	English
Published:	Nicolae Titulescu University Publishing House 2019-05-01
Subjects:	accounting policies valuation disconnection financial statement income statement
Online Access:	http://cks.univnt.ro/download/cks_2019_articles%252F5_economic_sciences%252FCKS_2019_economic_sciences_012.pdf