Accounting. Recording and Firm Reporting as Source of Information for Users to Take Economic Decisions

Accounting is a specific language in business. Mastering accounting regulations allows not only the maintaining of records of economic operations and their appropriate analysis, but also the creation of financial reports in accordance with international standards of accounting.

• In this publication we can find selected issues related to business accounting.

• The work contains examples, test questions and tasks which may be used during lectures and classes.

The regulations put forward by the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) as well as domestic regulations were taken into consideration.