Accounting Policies in the EU Economic Context

Authors

  • Anisoara Capota Transilvania University of Brasov, Romania

Keywords:

accounting policies, changes in accounting estimates, prior period errors, impracticable changes

Abstract

Disclosure refers to the process and methodology of providing the information and making policy decisions known through timely dissemination and openness. It describes the criteria for selecting and changing accounting policies, changes in accounting estimates, and correction of errors.

Author Biography

Anisoara Capota, Transilvania University of Brasov, Romania

Dept. of Finance, Accounting and Economic Theory

Published

2008-12-19

Issue

Vol. 1(50)(2008)

Section

FINANCE AND ACCOUNTANCY

License

Copyright (c) 2008 Bulletin of the Transilvania University of Brasov. Series V: Economic Sciences

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.