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...

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Main Authors: Lucia PALIU-POPA, Petruţa-Elena CUMPĂNAŞU
Format: Article
Language:English
Published: Academica Brâncuşi 2010-03-01
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
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spelling doaj-e27bb45d55bc4a98b59a9e993c0656cf2020-11-24T23:00:39ZengAcademica BrâncuşiAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie 1844-70071844-70072010-03-011153 66 ANNUALY/YEARLY FINANCIAL SITUATIONS IN EUROPEAN FRAMELucia PALIU-POPA 0Petruţa-Elena CUMPĂNAŞU 1„Constantin Brâncuşi” University of Targu Jiu „Constantin Brâncuşi” University of Targu Jiu 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. http://www.utgjiu.ro/revista/ec/pdf/2010-01/5_LUCIA_POPA_PALIU.pdf accountin reportingannual financial statementsEU Directives.
collection DOAJ
language English
format Article
sources DOAJ
author Lucia PALIU-POPA
Petruţa-Elena CUMPĂNAŞU
spellingShingle Lucia PALIU-POPA
Petruţa-Elena CUMPĂNAŞU
ANNUALY/YEARLY FINANCIAL SITUATIONS IN EUROPEAN FRAME
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
accountin reporting
annual financial statements
EU Directives.
author_facet Lucia PALIU-POPA
Petruţa-Elena CUMPĂNAŞU
author_sort Lucia PALIU-POPA
title ANNUALY/YEARLY FINANCIAL SITUATIONS IN EUROPEAN FRAME
title_short ANNUALY/YEARLY FINANCIAL SITUATIONS IN EUROPEAN FRAME
title_full ANNUALY/YEARLY FINANCIAL SITUATIONS IN EUROPEAN FRAME
title_fullStr ANNUALY/YEARLY FINANCIAL SITUATIONS IN EUROPEAN FRAME
title_full_unstemmed ANNUALY/YEARLY FINANCIAL SITUATIONS IN EUROPEAN FRAME
title_sort annualy/yearly financial situations in european frame
publisher Academica Brâncuşi
series Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
issn 1844-7007
1844-7007
publishDate 2010-03-01
description 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.
topic accountin reporting
annual financial statements
EU Directives.
url http://www.utgjiu.ro/revista/ec/pdf/2010-01/5_LUCIA_POPA_PALIU.pdf
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