Percepția profesioniștilor asupra politicilor și opțiunilor contabile utilizate în cadrul entității

Abstract

The research examines the perception of professionals regarding the accounting policies and options used within an entity. The key regulatory act is the National Accounting Standard (SNC) on “Accounting Policies, Changes in Accounting Estimates, Errors, and Subsequent Events.” It highlights the importance of selecting accounting policies based on regulatory frameworks that offer various methods for recognizing, evaluating, and accounting for elements such as depreciation, inventory, and revenue recognition. Accounting policies are elaborated by each entity independently, with approval from the person responsible for financial reporting. These policies must align with general accounting principles and qualitative characteristics, such as relevance, reliability, comparability, and verifiability, to ensure a faithful representation of financial results. Professionals emphasize that accounting policies must be tailored to the specific circumstances of each entity, ensuring legal correctness, internal consistency, and stable financial performance. They argue that properly developed accounting policies not only serve as a tool for financial reporting but also as an internal control and audit mechanism. Effective policies prevent discrepancies in financial results and enhance decision-making by management. Changes in accounting policies are only allowed when they improve the reliability and relevance of financial information. CZU: 657.005.21(478); JEL: M41