Politicile contabile: aplicare, modificări și importanța acestora pentru entitatea economică

Abstract

The presentation of the research, the authorization aimed to restore the importance of accounting policy in relation to the countries concerned, then one can control a main tool in the management of an entity and especially in the basis of the organization of accounting. The management of the agreement establishes the policies for carrying out the operations and understanding the information on the decisive functioning. The purpose of the research is to research and research accounting policies, and perhaps to highlight the importance and political role of accounting in all relevant activities. The author studied the CNS in terms of political accounting and a finding of each element that certain entities can adopt, which could have results on the results. At the same time, to study and discover the moments of policy change can be modified and modified accounting. JEL: M41