Impactul principiilor contabile asupra raportării financiare

Abstract

In this article, the authors main objective is to research the fundamental assumptions of the logical development/deduction of accounting principles and norms. Principles traditionally occupy a more prominent place in Anglo-Saxon accounting than in the continent, but with the development of international accounting, their role is growing in continental Europe. In the research, we used the method of comparison, analysis, deduction. Research results on accounting principles will contribute to develop their applicability for both dealing with field research and for those who apply it in practice accounting in all work stages. Apparently, accounting principles are theoretical rules, but the above investigations have demonstrated that behind these general rules there are some fundamental issues with which not only the Republic of Moldova, but the whole world. Probably, if the value of shares listed on international stock exchanges would have been assessed with a degree of caution the world economic crisis caused in recent years would have been avoided. JEL: M41, A2