Contabilitatea – artă sau știință? Reflecții asupra judecății profesionale în contextual aplicării IFRS

Abstract

A question about the nature of accounting persists in scientific and professional society during a long period of time. One may argue that it is a science as some of the accounting rules and principles, such as duble entry or the basic accounting equation are universal. Other opinion is based on a fact that some accounting approaches vary from country to country, or, in some crecumstance, depend on personal perceptions. We propose to discuss these issues.