The need for a rational and/or independent attitude as far as concerns the conformity and about tensioning and detensioning in the accounting

Author:PhD student Andreea Paula DUMITRU

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Keywords:accounting, accounting practices, accounting principles, prudence principle, fair value

Abstract:
During the time the accounting developed in a formidable manner from simple separate note, with primitive means at people disposal, to the systematic and systematized inputs based on different riles and accounting principles.\r\nThe accounting represents both theory and practice in a continuous improvement process. The theory makes the existing truth in practice to become general and express them in such an understandable manner as concepts and laws.\r\nThe practice reality should be explained based on the accounting theory in order not to reach situations where the theory is known, but could not be put into practice.\r\n

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