Normele generale privind elaborarea politicilor contabile

Abstract

In accordance with the Law on Accounting and Financial Reporting, each enterprise is obliged to develop, approve and apply its accounting policies, which must comply with the applicable national accounting standards and the general accounting plan. This process involves following a number of general rules. However, the difficulties that arise when choosing an alternative accounting variant, the discrepancy between the legal acts of accounting in terms of the basic principles and qualitative characteristics of information established under the influence of accounting policies and provided for the preparation of financial statements, in practice can lead to violation of accounting and tax norms. JEL: M 41; CZU: 657.05, 657.1.