POLITICI SI TRATAMENTE CONTABILE PRIVIND RECUNOASTEREA SI EVALUAREA ACTIVELOR SI DATORIILOR CURENTE

Abstract

The objective of the financial statements is to present the users understandable, relevant,credible and comparable information, which can correctly and accurately show the entity’sfinancial position and the performances. Thanks to the share they hold in the balance sheet,the problem of recognizing and valuing the assets and current liabilities presents animportant interest due to the influence the information presented in the financial statementcan have upon the users’ decision.

Keywords

• current asset
• debt
• current liability
• cash
• entity
• valuation
• financial position
• stock.