Venituri și cheltuieli: principii, recunoaștere și evaluare

Abstract

Income and expenses are essential elements, reflecting the financial health and viability of a company. The purpose of the paper is to detail and examine the fundamental principles of their recognition and evaluation, following the accounting norms, international regulations and specific practices.Research methods involve the use of general and specific methods of the economic field, including observation, classification and economic-mathematical modeling. The basic information is extracted from the National Accounting Standards, the Law of Accounting and Financial Reporting, and the Accounting Manual.In the table of contents, the classifications of income and expenses according to the type of activity, are highlighted, reporting period, tax treatment, and destination. The accounting principles of commitment, prudence and non-compensation are fundamental to their recognition. CZU: 657.372.12(478); JEL: M41; DOI: https://doi.org/10.53486/issc2024.58