Recognition and derecognition of cost and value in accounting
13-14/2005 , p71..77
Author(s):
Raluca GUŞE
Keywords:
recognition process, relevance, reliability
Abstract:
This paper discusses the fundamental concepts of recognition and derecognition and it proposes a series of recognition tests. Its primary concern is the question of which words and numbers should appear on financial statements and what those words and numerals should represent. It also discusses the relationship between relevance and reliability of accounting informations and their role in the recognition process.
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