Annualy/Yearly Financial Situations in European Frame
AbstractThe primary objective of accounting is to provide information in order to ensure a fair, clear and full image of heritage, financial position and results of the entity, to all interested parties, ensuring "transparency" of accounting information to all the interested people. This objective can be achieved by periodic preparation of summary documents and accountin reporting, which over time have worn different names such as balance sheet, annual financial statements or annual accounts. Starting from this consideration, in this paper we proposed to approach in terms of theoretical importance, the role and principles of the annual financial statements with new accounting regulations in accordance with EU Directives.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 18569.
Date of creation: 01 Nov 2008
Date of revision:
Financial Situations; European Frame;
Other versions of this item:
- Lucia PALIU-POPA & Petruta-Elena CUMPANASU, 2010. "Annualy/yearly financial situations in european frame," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 53-66, April.
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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