Journal of Accounting and Management Information Systems (JAMIS)

Conjectures on accounting for the special price in the context of automatically processing the import invoice

5/2003 ,   p32..36


Keywords:   accounting process, accounting principles, income statement, expense recognition

In recent years we are still witnessing a brutal intervention of the State in the accounting process because of all too-well known reasons, and consequently the subordination of accounting to taxation. This constitutes in itself a good reason for accounting practitioners to deviate from generally accepted accounting principles, even though recently there were some allegations concerning their limitations and their implications upon the financial position and performance of enterprises. This article is proposing an apparently negligible problem in the accounting universe, yet one that must be clarified under current circumstances and that can contribute to the wide and necessary process of Romanian accounting progress.