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Liability To Suppliers Reporting Standardization - Quality Growth Factor Of Account Information

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  • Briciu Sorin

    ()

  • Dragu Gabi Georgiana

    ()

  • Ivan Raluca

    ()

Abstract

Under no.11 position paper "Economic and Monetary Union", Romania took responsibility of reporting according to European System of Accounts - ESA 95. Public Institution classification is necessary to delineate the perimeter of general government (S.13), subdividing it into sub-sectors and to define how to consolidate their financial statements. To fulfill this research we used methods of documentary research, observation, analysis and empirical observation. Through the specific procedure of documents observation performed we accomplish delineating the problem in the general context. The empirical experiments produced practical data. The purpose of this study considered the practical applicability of a solution in offering a model of reporting that lead to increased correctness, forwardness, quality, of accounting information provided to their users.

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Bibliographic Info

Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

Volume (Year): 1 (2010)
Issue (Month): 1 (July)
Pages: 478-483

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Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:478-483

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Keywords: European System of Accounts - ESA 95; sub-sectors; liabilities; financial statements;

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