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Study on the Application of the Accounting Regulations by the Economic Agents from Romania – Issues Concerning the Disclosure of Additional Information in the Explanatory Notes to the Financial Statements

Author

Listed:
  • Rotila Aristita
  • Enachi Mihaela

    („Vasile Alescandri” University of Bacau, Romania)

Abstract

Through our study we wanted to find out to what extent the economic agents comply with some of the requirements for the disclosure of information in the individual annual financial statements, formulated in the Accounting Regulations in Compliance with Fourth Directive of the EEC (approved by the Order of the Public Finances Minister no. 1752/2005 with subsequent amendments), to bring some clarification and to make proposals for improvement in the current accounting regulations, in order to help the preparatory of financial statements and to improve the quality of the information necessary for the users of financial statements in making decisions.

Suggested Citation

  • Rotila Aristita & Enachi Mihaela, 2010. "Study on the Application of the Accounting Regulations by the Economic Agents from Romania – Issues Concerning the Disclosure of Additional Information in the Explanatory Notes to the Financial Statem," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1825-1830, May.
    • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1825-1830
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumatemai2010.pdf
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    More about this item

    Keywords

    financial statement; profit distribution; debt; financial position;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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