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Financial Comunication Through The Financial Statements Acording To The International Accounting Settlements


  • Elena Hlaciuc

    (Stefan cel Mare University of Suceava)

  • Camelia Mihalciuc

    () (Stefan cel Mare University of Suceava)

  • Anisoara Apetri

    () (Stefan cel Mare University of Suceav)


The major financial statements are designed to provide a picture of theoverall financial position and performance of the business. In order to provide thisoverall picture, the accounting system will normally produce five major financialreports on a regular recurring basis. These financial statements, taken together,provide on overall picture of the financial health of the business. It says that who hasthe information has the power, and the way that it gets from the receiver iscommunication. From an accounting point of view, the communication is representedby financial statements, witch are regulated by IASB through IAS 1. Its objective is toprescribe the basis for presentation of general purpose financial statements, to ensurecomparability both with the entity’s financial statements of previous periods and withthe financial statements of other entities.

Suggested Citation

  • Elena Hlaciuc & Camelia Mihalciuc & Anisoara Apetri, 2008. "Financial Comunication Through The Financial Statements Acording To The International Accounting Settlements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-19.
  • Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:19

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    financial statements; IASB; IAS/IFRS financial reporting;

    JEL classification:

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


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