Considerations on Modeling Strategies of the Financial Result
Abstract
This study's objective is to highlight some of the strategies to maximize or minimize the accounting result, situated un-der the impulse of bad accounting. Although we assist the manipulation of the accounting result, this procedure is done according to the law, been exploited by some entities in knowledge of the lack of justice and accounting regulations.References
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*** OMFP nr. 3055/2009 pentru elaborarea Reglementărilor contabile conforme cu directivele europene publicat în MO nr. 766/2009 cu modificările ulterioare
*** IFRS norme oficiale emise la 1 ianuarie 2009, Fundaţia pentru Standarde Internaţionale de Contabilitate Ed a 4-a, rev., Bucureşti: Editura CECCAR, 2009.
