Elaborarea politicilor contabile: estimarea cerințelor din diverse acte normative

Abstract

In order to facilitate the elaboration and implementation of accounting policies in accordance with the current NAS and other national accounting regulations, two additional normative acts were approved by the Minister of Finance – The Methodological Recommendations on the Transition to the New National Accounting Standards (November 2013) and the Methodological Guidelines for the Preparation of Financial Statements (March 2015). However, the critical estimation of their content has clearly demonstrated that only the second act has partially achieved its purpose, while the applicative value of the former in terms of practical accounting policies is null. At the same time the model of accounting policies included in the second normative act requires a significant improvement by excluding unjustified duplication and confusing elements, clearer exposition of the particularities of the functioning of the entity in question, specification of the composition of some expenses, etc. CZU: 346.7:657.05(478) ;JEL: M41.