International Statistical Reporting– The Duty Of Economic Agents

The study effectuated has for purpose to present the importance of the accounting information in the development of the foreign trade activities, as well as its importance for the statistic system that studies this domain. Thus, in the first part of our paper we will offer a short definition of the foreign trade, through which we try to synthesize the main operations performed in the reports abroad. An important step in this sense is represented by the enumeration of the units that can develop foreign trade activities, as well as by the way in which these units can take part at the international commercial activities. Taking into consideration the obligation of the commercial agents to organize their own accounting, it is emphasized the fact that, in the commercial domain, the accountancy provides complex economical information, used for the statistic and fiscal reports. In the last part, it is synthesized the connection between the accounting information and the reports performed by the economic agents which develop foreign trade activities, through a series of examples surged from their complexity.