POLITICILE CONTABILE SI INFLUENTA LOR ASUPRA POZITIEI SI
                 PERFORMANTEI COMPANIEI /
   ACCOUNTING POLICIES AND THEIR INFLUENCE ON COMPANY’S
                 PERFORMANCE AND POSITION

    Asist. univ. drd. Cristina Lidia Manea, Academia de Studii Economice Bucuresti,e-mail:
                                      lydiamanea@yahoo.com

        Abstract: The selection of the accounting policies is the paramount factor for the image of
one company. Choosing between one or another accounting policy will lead to distinct results in
financial statements and furthermore to different economic-financial ratios. Showing the influence
of some of the often used accounting policies, the paper wants to find answers to questions like:
which are the factors a company should consider when selecting its accounting policies? Is this
favourable image obtained by applying certain accounting treatments a temporary or a permanent
one? Taking into account the flexibility that exist, is there any possibility that analysts to reconsider
the interpretation of financial statements?

       Keywords: accounting policies, financial statements, accounting trearments.

       JEL Codes: M41, D00.