Case Study on the Accounting Policies Used by Companies Listed on the Bucharest Stock Exchange (BSE) Tier I

The study analyzes the differences between the accounting policies of the companies listed on the BSE group and showed that there are differences between the accounting policies used by companies in different fields of activity. Mainly, differences can be seen between companies providing financial and insurance services, on the one hand, and those working in industry, on the other hand.

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Year of publication:	2013
Authors:	Florentin, Tãnasã ; Doina, Prodan-Palade
Published in:	Ovidius University Annals, Economic Sciences Series. - Facultatea de Ştiinţe Economice, ISSN 1582-9383. - Vol. XIII.2013, 1, p. 1519-1523
Publisher:	Facultatea de Ştiinţe Economice
Subject:	Accounting principles \| accounting policies \| impairment

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Extent:	application/pdf
Type of publication:	Article
Classification:	M40 - Accounting and Auditing. General ; M41 - Accounting
Source:	RePEc - Research Papers in Economics

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