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The Characteristics Of The Information Contained In The Synthesis Reports

Author

Listed:
  • Aurelia DUMITRU

    (University of Craiova, Romania)

  • Andrei Bogdan BUDICA

    (University of Craiova, Romania)

  • Adrian Florin BUDICA

    (University of Craiova, Romania)

Abstract

This study aims to highlight the main qualitative features of the information to be included in the synthesis accounting reports. The prerequisites of the paper are the fact that the synthesis financial reports are cardinal documents of all economic entities and the fact that the quality of the information retained in these reports depends on the competitiveness, efficiency and good activity of the economic entities. The conclusion to be reached is that the information contained in the synthesis reports must be opportunity, comparability, intelligibility, verifiability.

Suggested Citation

  • Aurelia DUMITRU & Andrei Bogdan BUDICA & Adrian Florin BUDICA, 2017. "The Characteristics Of The Information Contained In The Synthesis Reports," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 4(1), pages 125-135, August.
    • Handle: RePEc:edt:jsserr:v:4:y:2017:i:1:p:125-135
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    Keywords

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    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

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