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Financial statements for legal persons without patrimonial purpose

Author

Listed:
  • Franca DUMITRU

    (TIBISCUS UNIVERSITY OF TIMISOARA)

  • Maria MORARU

    (WEST UNIVERSITY OF TIMISOARA)

Abstract

Annual financial statements and annual financial statements that are simplified represent a whole. According to the law of accounting, annual financial statements must be accompanied by a written declaration of assumption of responsibility by the leadership of the legal person for annual financial statements in accordance with Accounting rules for legal persons without patrimonial purpose. Annual financial statements are prepared in a clear manner and should be consistent with the provisions of these regulations.

Suggested Citation

  • Franca DUMITRU & Maria MORARU, 2012. "Financial statements for legal persons without patrimonial purpose," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 239-244, May.
    • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:239-244
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_035.pdf
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    More about this item

    Keywords

    Annual financial; patrimonial; legal persons; simplified; the profit;
    All these keywords.

    JEL classification:

    • G20 - Financial Economics - - Financial Institutions and Services - - - General

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