Aspecte complexe ale contabilităţii şi auditului costurilor îndatorării

Abstract

Considering that the capital of any entity can be constituted both from its own sources and from borrowed sources, they are subject to the laws of economic activity, namely the dynamic correlation between the increase of needs and the limitation of resources. With each stage of evolution of the world economy, the needs increase and the resources become more and more limited. Thus, a mechanism for lending resources against a payment was created, which from the point of view of accounting and auditing is a complex procedure based on the influence of various factors. The major objectives of the research are focused on establishing the importance and problems of accounting and auditing of borrowing costs and designing possible solutions and concrete results applying various particular research methods and techniques, as well as formulating conclusions specific to the topic. The theoretical research is based on scientific papers and publications of national and international scholars, as well as national and international regulations and those widely accepted in the field of accounting and auditing of financial debts. Borrowing costs as a study element of the accounting science is treated as a component of an entity's financial obligations for the temporary use of attracted resources, which in itself is an element of financial liabilities and has a significant impact on the appreciation of the entity's activity and provides users with situations. A detailed picture of the components and the degree of indebtedness of the entity, delimiting the borrowed sources of payment for them, or these two complementary components are based on similar economic characteristics based on time and risk elements. The part of the recommendations and solutions related to the researched issues incorporates in its content modern and necessary aspects for the interested parties, based on the mission of exhaustive approach of the accounting and financial reporting processes of indebtedness costs as well as their audit, avoiding maximum safety moments or reserves exposure, motivated by an incomplete or superficial image and presentation of information. The additional value of the research has a special theoretical-practical importance for the target groups that practice accounting and /or audit of the borrowing costs and the complementary accounting elements that interact in a correlated way. JEL: M4 Accounting and Auditing