Published June 13, 2022
| Version v2
Conference paper
Open
THE ACCOUNTING DATA'S CHARACTERISTICS IN TERMS OF DECISION MAKING
Authors/Creators
- 1. Universitatea de Stat din Moldova
- 2. Academia de Studii Economice din Moldova
Description
Abstract
The analysis of the significance of collecting accounting data of appropriate quality and usefulness can be derived into two main parts which are the following:
Foremost, we will analyze the specifications of the accounting data that are required for it to fulfill the requirements set by the various actors.
Additionally, we will evaluate how each factor and characteristic affects the accounting data obtained following the collection and production process.
Files
A.Lîsîi, G.Melnic. THE ACCOUNTING DATA’S CHARACTERISTICS IN TERMS OF DECISION MAKING.pdf
Files
(643.1 kB)
| Name | Size | Download all |
|---|---|---|
|
md5:3e626d2ccc2a647dbde7709e12bb1c0f
|
643.1 kB | Preview Download |
Additional details
References
- 1. Legea contabilității și raportării financiare Nr. 287 from 15-12-2017 https://www.legis.md/cautare/getResults?doc_id=125231&lang=ro#
- 2. Standardul Naţional de Contabilitate (S.N.C.) "Prezentarea situaţiilor financiare". https://www.contabilsef.md/ro-snc-prezentarea-situa-iilor-financiare-ru-snc-prezentarea-situa-iilor-financiare-en-46678/
- 3. CĂINAP, I., BĂTRÂNCEA I. Analiza economică şi financiară a firmelor industriale, Universitatea "Babeş-Bolyai", Cluj – Napoca, 1993, p. 133.
- 4. GREINER, C. Systèmes d'information et comptabilité, ECCA, 1998, p. 1120.
- 5. MALECA I. Aspecte privind conceptul de calitate a informaţiei contabile, 2010, p.106. https://ibn.idsi.md/sites/default/files/imag_file/Aspecte%20privind%20conceptul%20de%20calitate%2 0a%20informatiei%20contabile.pdf
- 6. MINU M. Contabilitatea ca instrument de putere, Editura Economică, Bucureşti, 2002, p.2.
- MOROȘAN I. Contabilitatea generală a firmei, Ed. Evcont Consulting, Suceava, 2000, p.6.
- 8. NEGESCU M. Caracteristicile informaţiei financiare în contextul evoluţiilor contemporane, Revista Contabilitate şi informatică de gestiune, nr. 9/2004, Editura ASE, Bucureşti, p.147.
- 9. OPREAN D., RACOVIŢAN D., OPREAN V. Informatică de gestiune şi managerială, Editura Eurounion, Oradea, 1994, p. 49.