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ACCOUNTING PRINCIPLES: EVOLUTION, CONTENT, CONSEQUENCES
Authors: Liliana LAZARI
Number of views: 2033
Accounting principles are rules that help producers
of financial information to recognize, evaluate,
classify and present information. At the same time,
they are very general rules, which can be implemented
in several ways, generating more accounting
treatments. Although the foreign literature presents
numerous classifications of the principles in terms of
the given research, we will continue to deal with the
terms that have the value of accounting principles,
their evolution in the Republic of Moldova, but also
the influence on keeping the accounting and financial
reporting. In the research, we used the method of
comparison, analysis, deduction, but also the historical
method. The results of the research on accounting
principles will contribute to the development of their
applicability both for those studying and researching
the field of accounting, as well as for those who apply
in practice the keeping of accounting in all stages of
work: elaboration of accounting policies, recognition,
evaluation and accounting for economic transactions
and preparing the financial statements of the entity.