Since 2014
THE COMPANY ACCOUNTING EVALUATION – PRELIMINARY PHASE OF THE PROPER ANALYSIS OF FINANCIAL STATEMENTS
Studies and Scientific Researchs. Economics Edition
View Archive Info| Field | Value | |
| Title |
THE COMPANY ACCOUNTING EVALUATION – PRELIMINARY PHASE OF THE PROPER ANALYSIS OF FINANCIAL STATEMENTS
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| Creator |
Pacurari, Doina
Muntean, Mircea |
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| Subject |
—
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| Description |
The problem that the accounting information do not always reflect the economic reality may affect the analysis and forecast based on financial statements. This is due both to the accrual accounting limitations and to the fact that this type of accounting allows the result management. In spite of some disadvantages, the accrual accounting is considered superior to cash accounting in measuring the performances and determining financial position as well as in the predicting of future cash flow. In order to limit the negative effects on the results of analysis and forecast based on financial statements, the analists should evaluate the enterprise accounting and if necessary adjust the financial statements so they reflect the economic reality.
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| Publisher |
Vasile Alecsandri University of Bacau
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| Contributor |
—
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| Date |
2008-12-17
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://www.sceco.ub.ro/index.php/SCECO/article/view/21
10.29358/sceco.v0i13.21 |
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| Source |
STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 13 (2008); pp. 70-72
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 13 (2008); pp. 70-72 2344-1321 2066-561X |
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| Language |
eng
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| Relation |
http://www.sceco.ub.ro/index.php/SCECO/article/view/21/21
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