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The Composition And Structure Of Financial Reporting - Similarities And Differences In The Case Of Air Transport Companies

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  • Luminita Rus

    (University of Oradea)

  • Mariana Farcas

    (University of Oradea)

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    Abstract

    This report presents three components of annual financial statements - BalanceSheet, Profit and Loss Statement and Statement of Cash Flows - in terms of national andinternational accounting regulations as a source of information and presentation of thecompany. Also, through the comparative analysis of annual financial statements of fiveairlines from different countries, how the format and their presentation influence or conditionthe relevance of accounting information.

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    File URL: http://oeconomica.uab.ro/upload/lucrari/1320112/13.pdf
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    Bibliographic Info

    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 2 (2011)
    Issue (Month): 13 ()
    Pages: 13

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    Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:13

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    Related research

    Keywords: Balance sheet; Income statement; Cash flow statements;

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    1. Sorin Briciu & Constantin Groza & Ioan Ganfalean, 2009. "International Financial Reporting Standard (Ifrs) Will Support Managemnet Accounting System For Small And Medium Entreprise (Sme)?"," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 32.
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