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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X


Article from Volume 2, Number 2, Year 2014

Author(s): Laura ( Alionescu) Cojocaru, Moise Domil
DOI: 10.4316/EJAFB.2014.224
Abstract: Accounting for current assets mainly aims to obtain useful information on the management of their best in order to make management decisions. Counting efficiency of these assets, their importance, provides improved performance of the entity, analyzing and minimizing costs, the search for alternative assessment, enumeration and their management. The research was based on studying the degree of implementation of policies and treatments on the current assets in the economic entity, the problems of implementation and thus better theoretical and procedural approach to improve the information provided by financial statements. With passive and spontaneous observation was performed using analysis of the effect of applying the accounting policies and treatments on current assets, special effects outlined in the financial statements.
Keywords: Current Assets, Accounting Policies, Accounting Treatment, Stock, Claims, Money.
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