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The enterprise carries out its business in a complex, uncertain and risky economic environment that solves modern accounting, in many situations estimations or even reassessments, using more or less objective criteria. Because managers set the enterprise's accounting policy and are responsible for preparing financial statements, they often privilege the external communication of financial accounting at the expense of its role and the internal management tool of the firm's business. The aim pursued in this book is to familiarize the reader with the notions related to the financial accounting and reporting.…mehr

Produktbeschreibung
The enterprise carries out its business in a complex, uncertain and risky economic environment that solves modern accounting, in many situations estimations or even reassessments, using more or less objective criteria. Because managers set the enterprise's accounting policy and are responsible for preparing financial statements, they often privilege the external communication of financial accounting at the expense of its role and the internal management tool of the firm's business. The aim pursued in this book is to familiarize the reader with the notions related to the financial accounting and reporting.
Autorenporträt
Ionica Oncioiu ha conseguito un dottorato di ricerca in economia e contabilità. I suoi interessi di ricerca includono la contabilità finanziaria e la revisione contabile. Con oltre 20 anni di esperienza in questo settore e numerose pubblicazioni, ha coordinato il presente libro con Traian Ovidiu Calot¿ e Alin Eliodor T¿nase.