Studiu comparativ privind conținutul politicilor contabile

Abstract

In researching issues related to accounting policies, we need to focus not only on the principles, conventions, and practices used by the entity in organizing its accounting, as we have attempted to demonstrate in this article. The study investigated the relevance of this topic based on a significant accounting publication over twelve years. Subsequently, through comparative study, the main elements of both national and international standards in this field were examined. Ultimately, it was demonstrated that the common elements of both standards include: selection and application of accounting policies, changes in accounting policies, changes in accounting estimates, and accounting errors. The national standard also includes events occurring after the reporting date and the continuity of operations. CZU: 657.1:338.23(478); JEL: M410; DOI: https://doi.org/10.53486/isca2024.17