Financial Statements in the Context of the Accounting System of Modern Entities. A Comparative Analysis between Jordan and Romania

Financial Statement of a company is one of the sources of information about consequence of enterprises financial-situation so as to distress the venture disposition and would be valuable to its users. Additionally, accounting-scheme in latest years has formed considerable effect on socialeconomic and political developments; principally on documentation, adapting, explanation, verifying and administration. The suggestion of this research is to contend suitable and academicals subjects related to accounting system of modern entities in parallel with Jordan and Romania. The technique of study accepted is exploration-assess of obtainable accounting previous study. In this perspective, we outlined this article throughout that we drafted an indication the history of financial reporting and its evolution and the importance of accounting theories. Furthermore, this research could be confidently promoted for studious, researchers, enterprises segments as entire; in the sensibility to give expressive data about Middle-East-accounting, in case of Jordan. On the contrary, giving accounting-data for European-Union, in the case of Romania.