CONSIDERATION REGARDING CURRENT ASSETS IN THE CONSTRUCTION ENTITIES
Accounting for current assets mainly aims to obtain useful information on the management of their best in order to make management decisions. Counting efficiency of these assets, their importance, provides improved performance of the entity. In this paper we want to study the degree of implementation of policies and accounting treatments on the current assets in the specific construction economic entities, the problems of implementation and thus better addressing their theoretical and procedural to improve the information provided by financial statements. Due to the importance of proper conduct of business owned entities, accounting current assets should result in optimal and efficient control of current assets.
Year of publication: |
2014
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---|---|
Authors: | COJOCARU, Laura Adriana |
Published in: |
SEA - Practical Application of Science. - Fundația Română pentru Inteligența Afacerii, Editorial Department, ISSN 2360-2554. - 2014, 4, p. 219-228
|
Publisher: |
Fundația Română pentru Inteligența Afacerii, Editorial Department |
Subject: | Current assets | Accounting policies | Stock | Claims | Money |
Saved in:
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