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Harmonisierung Des Jahresabschlusses

Author

Listed:
  • Muresan Mariana Leontina

    (Universitatea Babes-Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerilor)

  • Ungureanu Camelia Alis

    (Universitatea Babes-Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerilor)

  • Fulop Melinda Timea

    (Universitatea Babes-Bolyai, Facultatea de Stiinte Economice si Gestiunea Afacerilor)

Abstract

IAS 1 regulates the contents and layout bases of the financial statements. Financial statements addressees are those who cannot demand customized reports from the company for their own information needs. A complete financial statement includes the stateme

Suggested Citation

  • Muresan Mariana Leontina & Ungureanu Camelia Alis & Fulop Melinda Timea, 2009. "Harmonisierung Des Jahresabschlusses," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1060-1066, May.
    • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:1060-1066
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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/180.pdf
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    More about this item

    Keywords

    Jahresabschluss; Ergebnis; Gewinn- und Verlustrechnung; Bilanzierungsfehler;
    All these keywords.

    JEL classification:

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

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