IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v2y2011i13p13.html
   My bibliography  Save this article

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

Author

Listed:
  • LuminiÅ£a Rus
  • Mariana FarcaÅŸ

Abstract

This report presents three components of annual financial statements - Balance Sheet, Profit and Loss Statement and Statement of Cash Flows - in terms of national and international accounting regulations as a source of information and presentation of the company. Also, through the comparative analysis of annual financial statements of five airlines from different countries, how the format and their presentation influence or condition the relevance of accounting information.

Suggested Citation

  • LuminiÅ£a Rus & Mariana FarcaÅŸ, 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
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1320112/13.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Sorin Briciu & Constantin Groza & Ioan Gânfălean, 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)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. S. Susela Devi & R. Helen Samujh, 2015. "The Political Economy of Convergence: The Case of IFRS for SMEs," Australian Accounting Review, CPA Australia, vol. 25(2), pages 124-138, June.
    2. Florin Mihai & Constantin Groza December & Aldescu (Iacob) Elena-Oana, 2011. "Using Web Technology To Improve The Accounting Of Small And Medium Enterprises. An Academic Approach To Implementation Of Ifrs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-11.
    3. Aida R. Lozada Rivera, 2015. "SEDUCTIVE ROUTE TOWARDS CONVERGENCE DISCLOSURE: IFRS FOR SMEs,RUTA SEDUCTORA HACIA LA CONVERGENCIA DIVULGACION: NIIF PARA PYMES," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 8(2), pages 83-103.
    4. Sorin Briciu & Constantin Groza & Alina Puţan, 2012. "Small Business Development During The Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-2.

    More about this item

    Keywords

    Balance sheet; Income statement; Cash flow statements;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2011:i:13:p:13. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.