IDEAS home Printed from https://ideas.repec.org/a/dug/actaec/y2009i1p178-185.html
   My bibliography  Save this article

The Informative Dimension of the Annex to the Annual Financial Statements in the Context of the 4th European Directive

Author

Listed:
  • Ovidia Doinea

    (University of Craiova)

Abstract

The fundamental disposition of the CEE 4th Directive is represented by the art.2, in which is stipulated the structuring of the annual accounts in three documents that forms a unitary whole as following: the balance sheet, the profit and loss account and the annex. The annex is a constitutive part of the annual accounts, being a conceptual product mentioned in the art.2 of the CEE 4th Directive. This synthetic accounting has the role to explain or to complete the elements offered by the balance sheet and the profit and loss account. The annex represents a valuable instrument of informing and analysis for all the users of accounting information. The informative dimension of the annex is not limited, but the information presentation must respect the principle of true and fair view and that of the significant importance.

Suggested Citation

  • Ovidia Doinea, 2009. "The Informative Dimension of the Annex to the Annual Financial Statements in the Context of the 4th European Directive," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 1(1), pages 178-185, September.
    • Handle: RePEc:dug:actaec:y:2009:i:1:p:178-185
    as

    Download full text from publisher

    File URL: http://journals.univ-danubius.ro/index.php/oeconomica/article/view/87/84
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dug:actaec:y:2009:i:1:p:178-185. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Daniela Robu (email available below). General contact details of provider: https://edirc.repec.org/data/fedanro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.