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- W654454165 abstract "This article started from the idea that International Accounting and Financial Reporting Standards have had a major impact over the accounting world. Accounting laws of Continental Europe (especially France) centered on historical cost, are in opposition to IFRS towards fair value. If accounting is based on historical cost we can say that excess of prudence leads to inaction. On the other hand the Anglo-Saxon accounting system is based on fair value that looks for a quick profit and to help investors. Financial statements record how resources have been handled by the management. The role of financial statements is to provide informations that will help users to make decisions. They can accomplish this mission only for those objectives that can be quantified as value and quantity. IFRS is referring to the whole set of financial statements that have to include a statement of the financial position, of the result, of changes in equity and treasury. Alongside these informations has to be a summary of significant accounting policies as well as informations about retrospective application of one or more accounting policies." @default.
- W654454165 created "2016-06-24" @default.
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- W654454165 date "2013-01-01" @default.
- W654454165 modified "2023-10-18" @default.
- W654454165 title "The Influence of Accounting Policies over the Entities’ Result" @default.
- W654454165 hasPublicationYear "2013" @default.
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