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Ultima descărcare din IBN: 2024-04-16 18:23 |
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657.2.016:658.15(478) (1) |
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SM ISO690:2012 TUHARI, Tudor. The impact of factors of accounting elements recognition and valuation on the corporate profit. In: Journal of Research on Trade, Management and Economic Development, 2020, nr. 2(14), pp. 17-25. ISSN 2345-1424. |
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Journal of Research on Trade, Management and Economic Development | ||||||
Numărul 2(14) / 2020 / ISSN 2345-1424 /ISSNe 2345-1483 | ||||||
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CZU: 657.2.016:658.15(478) | ||||||
JEL: M41, H83 | ||||||
Pag. 17-25 | ||||||
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Rezumat | ||||||
The standardization of accounting and the international context of globalization are changing dramatically its content from both an economic and a legal point of view. The art of an accountant is manifested by his professional capability to anticipate the most effective factors affecting the current state of profitability and its growth and achieving high cost effectiveness of the enterprise. The accounting system is based on the principles of recognition and valuation of accounting elements, including long-term and current assets, liabilities consisting of equity capital and debt, revenues, expenses, as well as costs resulting from the economic and financial activities of the enterprise. The condition and changes of these elements depend on the efficiency of selected methodological techniques and methods of their recognition and valuation, recommended by the regulatory and legislative acts on accounting. This paper examines situations of both economic and legal nature, in which the quality of accounting objectivity and reliability should be observed in the process of fulfilling the requirements of the National Accounting Standards (NAS). In compliance with the NAS basic conditions, the model is represented by the annual accounting policies of the economic entities of the Republic of Moldova. The paper considers some problems of the accounting policies content regarding the influence of various factors related to recognition and valuation of the financial accounting elements on changes in the accounting profit. The author considers issues of the content of financial policy from the point of view of the characteristics of accounting, tax and contractual policies and the impact on profit of a set of factors determined by the administration of the enterprise when recognizing and valuating the relevant accounting elements. In practice, accounting policies describe insufficiently the techniques and methods for the recognition and valuation of the above elements, without specific economic analysis of the causes and consequences of effectiveness of their impact on financial performance. This is demonstrated by the data on accounting policies of several companies, reported by our university students who did their internship in the period 2018-2019. These policies include, at best, only a list of general requirements of the relevant standards, without analytical justification of the effectiveness of the described techniques and methods for profitable activity of the enterprise. |
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Cuvinte-cheie accounting policies, accounting elements, factors of recognition and valuation of accounting elements, profit and loss, Profitability, revenues, Expenses, Costs, politici contabile, elemente contabile, factori de recunoaștere și evaluare a elementelor contabile, profit și pierdere, rentabilitate, venituri, cheltuieli, costuri, учётные политики, элементы бухгалтерского учёта, факторы признания и оценки элементов бухгалтерского учёта, прибыль и убытки, рентабельность, доходы, расходы, затраты |
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