REGARDING THE USERS OF FINANCIAL STATEMENTS AND THEIR INFORMATION NEEDS

REGARDING THE USERS OF FINANCIAL STATEMENTS AND THEIR INFORMATION NEEDS

In order to satisfy the information needs of users from inside and outside the organizations, accounting elaborated a proper method of generalization and synthesizing of information it produces, which involved the development of some appropriate tools, known as financial statements. For users outsid...

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Main Author: Mihaela Luca
Format: Article
Language:English
Published: University of Bacău 2008-12-01
Series:Studies and Scientific Researches: Economics Edition
Online Access:http://sceco.ub.ro/index.php/SCECO/article/view/17
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spelling doaj-46c4a7e2dc7f4bcda1a7730f50146b252020-11-25T02:24:24ZengUniversity of BacăuStudies and Scientific Researches: Economics Edition2066-561X2344-13212008-12-01013495510.29358/sceco.v0i13.1717REGARDING THE USERS OF FINANCIAL STATEMENTS AND THEIR INFORMATION NEEDSMihaela LucaIn order to satisfy the information needs of users from inside and outside the organizations, accounting elaborated a proper method of generalization and synthesizing of information it produces, which involved the development of some appropriate tools, known as financial statements. For users outside the company, these are often the only source of information available directly from the organization. The knowledge of the interests of different categories of users has an important role in trying to improve the quality of financial statements, which should allow taking correct decisions based on the financial position, the results of economic and financial activity and the changes in the financial position of the company.http://sceco.ub.ro/index.php/SCECO/article/view/17
collection DOAJ
language English
format Article
sources DOAJ
author Mihaela Luca
spellingShingle Mihaela Luca
REGARDING THE USERS OF FINANCIAL STATEMENTS AND THEIR INFORMATION NEEDS
Studies and Scientific Researches: Economics Edition
author_facet Mihaela Luca
author_sort Mihaela Luca
title REGARDING THE USERS OF FINANCIAL STATEMENTS AND THEIR INFORMATION NEEDS
title_short REGARDING THE USERS OF FINANCIAL STATEMENTS AND THEIR INFORMATION NEEDS
title_full REGARDING THE USERS OF FINANCIAL STATEMENTS AND THEIR INFORMATION NEEDS
title_fullStr REGARDING THE USERS OF FINANCIAL STATEMENTS AND THEIR INFORMATION NEEDS
title_full_unstemmed REGARDING THE USERS OF FINANCIAL STATEMENTS AND THEIR INFORMATION NEEDS
title_sort regarding the users of financial statements and their information needs
publisher University of Bacău
series Studies and Scientific Researches: Economics Edition
issn 2066-561X
2344-1321
publishDate 2008-12-01
description In order to satisfy the information needs of users from inside and outside the organizations, accounting elaborated a proper method of generalization and synthesizing of information it produces, which involved the development of some appropriate tools, known as financial statements. For users outside the company, these are often the only source of information available directly from the organization. The knowledge of the interests of different categories of users has an important role in trying to improve the quality of financial statements, which should allow taking correct decisions based on the financial position, the results of economic and financial activity and the changes in the financial position of the company.
url http://sceco.ub.ro/index.php/SCECO/article/view/17
work_keys_str_mv AT mihaelaluca regardingtheusersoffinancialstatementsandtheirinformationneeds
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