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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Academica Brâncuşi
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Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2010-01/5_LUCIA_POPA_PALIU.pdf |
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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 |
work_keys_str_mv |
AT luciapaliupopa annualyyearlyfinancialsituationsineuropeanframe AT petrutaelenacumpanasu annualyyearlyfinancialsituationsineuropeanframe |
_version_ |
1725641656010539008 |