ANNUALY/YEARLY FINANCIAL SITUATIONS IN EUROPEAN FRAME
The primary objective of accounting is to provide information in order to ensure a fair, clear and full image of heritage, financial position and results of the entity, to all interested parties, ensuring "transparency" of accounting information to all the interested people. This obj...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2010-03-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2010-01/5_LUCIA_POPA_PALIU.pdf |
| Summary: | The primary objective of accounting is to
provide information in order to ensure a fair, clear
and full image of heritage, financial position and
results of the entity, to all interested parties,
ensuring "transparency" of accounting information
to all the interested people.
This objective can be achieved by periodic
preparation of summary documents and accountin
reporting, which over time have worn different
names such as balance sheet, annual financial
statements or annual accounts.
Starting from this consideration, in this
paper we proposed to approach in terms of
theoretical importance, the role and principles of
the annual financial statements with new accounting
regulations in accordance with EU Directives. |
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| ISSN: | 1844-7007 1844-7007 |