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Situation Of Interim Financial Reporting In Romania

Author

Listed:
  • Claudia GRIGORAS-ICHIM

    (“Stefan cel Mare†University of Suceava, 720229, Romania)

Abstract

In Romania, unfortunately, here we can not speak of the existence of interim financial reports. The financial statements required to be submitted to the tax authorities for the first half of each fiscal year are rather too short list of the main economic - financial indicators than a tool that can be useful to a financial analysis. Notes to the interim financial reports often are brief or nonexistent and presents irrelevant information in understanding the evolution of society. The article is presenting the appearance and evolution of financial reporting from Romania, with accent on the interim ones.

Suggested Citation

  • Claudia GRIGORAS-ICHIM, 2017. "Situation Of Interim Financial Reporting In Romania," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 6(1), pages 1-51, January.
    • Handle: RePEc:scm:ecofrm:v:6:y:2017:i:1:p:51
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    File URL: http://ecoforumjournal.ro/index.php/eco/article/view/610/367
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    References listed on IDEAS

    as
    1. Lucia MOROSAN-DÃNILÃ & Claudia-Elena GRIGORA?-ICHIM, 2015. "Analysis Of The Accounting Systems From Romania And Moldova," The USV Annals of Economics and Public Administration, Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 15(special), pages 162-167, June.
    Full references (including those not matched with items on IDEAS)

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