Abstract
The accounting profession should not be limited to the activity of the accountant, often seen as an “office mouse.” The professional accountant is more than that. On its own, it has the role of taking over the accounting information, processing it and presenting it in the financial statements, and analyzing it and confirming it to be provided to the final users. This complex process is meant to reflect the reality of the company. The assurance that the financial statements are true and drawn after a regulatory framework accepted is provided by the audit report. The objective of this paper is to analyze the growth of a company in terms of fixed assets held. The hypothesis from which we started is found in the question: “Is there a direct link between increasing fixed assets and increasing turnover?” Thus, in the first part of the paper, we present theoretical aspects regarding the rules for the evaluation of the elements reflected in the financial statements, as well as the influence that some accounting policies may have on the financial statements. In the second part, we submit a case study of a private medical company listed on the Bucharest Stock Exchange, following the change in value of fixed assets owned and turnover. We also undertake the study and compliance of ethical principles by professional accountants in the preparation and confirmation of accounting information.
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Rus, L., Gherai, D.S., Gherai, R. (2020). Romanian Medical System Between Technology and Economic Growth. In: Fotea, S., Fotea, I., Văduva, S. (eds) Challenges and Opportunities to Develop Organizations Through Creativity, Technology and Ethics. GSMAC 2019. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-030-43449-6_18
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