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The Composition And Structure Of Financial Reporting - Similarities And Differences In The Case Of Air Transport Companies

Author

Listed:
  • Luminita Rus

    (University of Oradea)

  • Mariana Farcas

    (University of Oradea)

Abstract

This report presents three components of annual financial statements - BalanceSheet, Profit and Loss Statement and Statement of Cash Flows - in terms of national andinternational accounting regulations as a source of information and presentation of thecompany. Also, through the comparative analysis of annual financial statements of fiveairlines from different countries, how the format and their presentation influence or conditionthe relevance of accounting information.

Suggested Citation

  • Luminita Rus & Mariana Farcas, 2011. "The Composition And Structure Of Financial Reporting - Similarities And Differences In The Case Of Air Transport Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-13.
  • Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:13
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1320112/13.pdf
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    References listed on IDEAS

    as
    1. Sorin Briciu & Constantin Groza & Ioan Ganfalean, 2009. "International Financial Reporting Standard (Ifrs) Will Support Managemnet Accounting System For Small And Medium Entreprise (Sme)?"," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-32.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Balance sheet; Income statement; Cash flow statements;

    JEL classification:

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

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