Annualy/yearly financial situations in european frame
AbstractThe 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.
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Bibliographic InfoArticle provided by Constantin Brancusi University, Faculty of Economics in its journal Constatin Brancusi University of Targu Jiu Annals - Economy Series.
Volume (Year): 1 (2010)
Issue (Month): (April)
accounting reporting; annual financial statements; EU Directives;
Other versions of this item:
- Paliu-Popa, Lucia & Cumpănaşu, Petruţa-Elena, 2008. "Annualy/Yearly Financial Situations in European Frame," MPRA Paper 18569, University Library of Munich, Germany.
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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