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The Informational Content Of The Balance Sheet And The Accounting International Armonization

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  • Gomoi Bogdan Cosmin

Abstract

The new economical vocabulary revolves around some very well defined concepts: globalization, modularization, informational society, etc. In this context each field of the economy suffers transformations and the rhythm of these transformations is also very alert. In the financial- accounting field, the new tendencies concern the comparability of the annual financial statements of the companies in order to send a very accurate information about the company, that can be „read†and interpreted from any point of the world and also for creating some pertinent comparative analysis. One of the purposes of these trials is to facilitate the financial analysis and to make the synthesis documents more eloquent for the users of the accounting information.

Suggested Citation

  • Gomoi Bogdan Cosmin, 2007. "The Informational Content Of The Balance Sheet And The Accounting International Armonization," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-41.
    • Handle: RePEc:alu:journl:v:1:y:2007:i:9:p:41
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    Keywords

    accounting information; accounting international armonization; balance sheet.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F00 - International Economics - - General - - - General

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