Since 2014
The Repercussions of the Accountancy System at the Level of the SMEs Activity
Journal of Economics and Business Research
View Archive Info| Field | Value | |
| Title |
The Repercussions of the Accountancy System at the Level of the SMEs Activity
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| Creator |
Mot, Ioana
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| Description |
In the economical activity of the SMEs, the interference of accountancy is reflected by respecting some principles and compulsory rules according to the current laws. Ever since the antiquity the accountancy was manifested at the level of SMEs through the activity of some professionals recognized for their competency to produce, explore and authenticate economical data which were quantified, presented according to the regulated conventions. The professional accountant, abiding by the professional rules, goes through a cyclic and determined route to obtain, filter, measure and expose the precise information of the business. Thus can be observed the significant importance in the business environment of the object of study of accountancy - the economical patrimony based on which it is reflected the patrimonial situation of the company.
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| Publisher |
Journal of Economics and Business Research
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| Contributor |
—
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| Date |
2013-03-28
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.uav.ro/jour/index.php/jebr/article/view/22
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| Source |
Journal of Economics and Business Research; Vol 19, No 1 (2013): J of Economics & Business Research; 207-218
2069-9476 2068-3537 |
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| Language |
eng
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| Relation |
http://www.uav.ro/jour/index.php/jebr/article/view/22/pdf_18
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