Financial accounting. The perspective of accounting principles

Thought and elaborated from the perspective of providing a pertinent image on an important issue for the financial-accounting approach – the application of accounting principles, the book "Financial Accounting – Perspective of Accounting Principles" attracts attention by its content, the strength of arguments and the quality of examples presented. The approach, from simple to complex and from easy to difficult, by providing all the necessary answers, ensures the chance of success of all those who are interested in knowing the field, to deepen and even to perform in the financial-accounting field. The reasons, for which we consider such an approach opportune, have their roots in the acute need for a unique, complete and provocative didactic material, from the perspective of the existing contents at the level of the profile literature in our country. The desire, to provide real support points for all those who participate in the success of this field, led to the coagulation and presentation of appropriate and rigorously scientifically adapted content to the information needs (theoretical level – knowledge development) and training (applied approach – the development of skills and competences), which we identified during our professional activity, during teaching and seminar classes at the university, from the interaction with the members of the accounting professional bodies of Romania (CECCAR and CAFR), and from the necessity to continue the work of “Our Teachers – Prof. univ. dr. Mihai Ristea and Prof. univ. dr. Niculae Feleagă ”.

We consider that all these "reference points" must produce an adequate impact among those who plan a career in the financial-accounting field (the uniqueness of such a material, in the profile literature of our country); to participate in the emancipation of the knowledge of the financial-accounting field and by non-economists (it is significant, in this sense, the graduallity of the proposed approach); and to bring a much more adequate representation of the realities of the current business environment (the level of essence, proposed to be reached).