Journal of Accounting and Management Information Systems (JAMIS)


Tehniques for changing business performance using accounting alternatives

11-12/2005 ,   p89..96

Author(s):  
Aurelia ┼×TEFANESCU


Keywords:   Financial performance, accounting policies, financial situation.

Abstract:  
How relevant is the financial performance of an enterprise, reflected in the profit and loss account? The freedom to choose accounting policies by companies leads to an increase or decrease of the result of these financial situation. Sometimes being situated at the border of the laws and reglementations, these financial schemes, may “improve” he results of the companies in periods of crisis. Even with all of these, we cannot minimize the role and the value of the information provided by the account of profit and losses, because these financial schemes may blur the difficult situation of the company, but not for ever. Will the users of these information fell to these techniques?


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