GURĂU, MARIANA - In: Anale. Seria Stiinte Economice. Timisoara XVIII/Supplement (2012) November, pp. 547-551
Accounting should provide a representation of the economic reality of an economic entity. But what is the economic reality and how we might quantify? By choosing different policies, "economic reality" has different faces. Can we say that one of these faces is wrong, false? We think not. This...