Influența opțiunilor contabile aferente stocurilor asupra performanței financiare

Abstract

Although they are limited by certain fiscal constraints or accounting law regulations, the development of accounting policies leaves a margin of choice to the entity's managers in the sense that they can choose between several allowed methods, they can opt for the use of the regulated exceptions provided, but all policies accounting must comply with national regulations in the field or International Financial Reporting Standards. Next, we propose to emphasize the aspects of the proposed options with reference to the standards that aim at one of the most essential elements of the accounting balance sheet in the ongoing activity - stocks, which may be necessary for users depending on the particularities of the activity carried out by the entity in which they operate. CZU: 657.422.7:658.155; JEL: M41; DOI: https://doi.org/10.53486/issc2023.05