, dynamic accounting theory gives managers quality information in order to make the best decisions. Adopting a prudent behavior … actions. The purpose of this article is to highlight the connection between the accrual accounting, the dynamic accounting … theory and the accounting prudence. Establishing the optimal timing for recognition of expenses, revenues and outcome …

, dynamic accounting theory gives managers quality information in order to make the best decisions. Adopting a prudent behavior … actions. The purpose of this article is to highlight the connection between the accrual accounting, the dynamic accounting … theory and the accounting prudence. Establishing the optimal timing for recognition of expenses, revenues and outcome …