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Theoretical Fundaments and References on the Elaboration and Presentation of the Financial Situations

Author

Listed:
  • Guni Claudia Nicoleta

    (“Spiru Haret” University, Constanta)

Abstract

The financial statements are the final product of a long and complicated process of registration of the operations, financing and investment for a company. The structure of the financial statements reflects the company's organizational system. In order to be informed, any user of the financial statements needs to know the principles of their drawing up system. The purpose of the users of financial statements is to take a picture as accurate as possible of the state organization. The internal users are interested in this in order to take appropriate decisions on the functioning of the organization. The external users, on the other hand, are interested to make a decision on lending, financing, acquisition of shares, bonds, entering into business relations or various other reasons.

Suggested Citation

  • Guni Claudia Nicoleta, 2015. "Theoretical Fundaments and References on the Elaboration and Presentation of the Financial Situations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 764-768, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:764-768
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    More about this item

    Keywords

    accounting harmonization; annual accounts; historical cost; IASB;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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