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American Accounting

Author

Listed:
  • Mihaela Cristina Onica

    (Dunarea de Jos University of Galati, Romania)

Abstract

The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocation of the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of the financial reporting process. A set of complete financial statements usually includes a balance sheet , a profit and loss account, a report of the financial item change (which can be presented in various ways , for example as a status of the treasury flows and of the funds flows ) and those notes, as well as those explanatory situations and materials which are part of the financial statements.

Suggested Citation

  • Mihaela Cristina Onica, 2005. "American Accounting," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 85-90, JUNE.
    • Handle: RePEc:ddj:fseeai:y:2005:i:1:p:85-90
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