Coerența politicilor contabile la întocmirea situațiilor financiare

Abstract

Ensuring financial accounting information of high quality is undoubtedly essential, but useless, unless processed under general rules applied by all countries. In fact, this is one of the main objectives of the policy promoted by the International Accounting Standards Board (IASB) and involves the facilitation of connections between accountants worldwide. The International Accounting Standards Board has undertaken measures to reduce these differences, aiming to harmonize regulations, accounting standards and procedures relating to the preparation and presentation of financial statements. Financial statements are prepared in order to provide useful information for economic and financial decisions. The core of accounting policies differ from one entity to another, because it depends on the nature of economic activity, the organization of accounting and the management attitude towards internal and external factors. At the same time, these are influenced by the accounting regulatory system that provides various forms of recognition, measurement and counting of accounting elements.