Georgiana, Stanila Oana; Florina, Popa Adriana; Florin, … - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1357-1362
The presence of options in accounting raises the problem of the criteria adopted for choosing one policy or another. The freedom to choose the accounting policies, controled by the management of the company in its intention to achieve the planned objective, leads to a sellective choice for...