The impact of the informational market on accounting result and the way of presenting it
Accounting is a social component. It records phenomena, facts, human activities and it provides information about the entities, with effect on the other agents of social and economic environment, establishing with it a connection of mutual dependence and influence. Accounting information respond to information needs and requirements that have been previously formulated. Accounting result is a product in the context of informational market and it represents an indicator that measures the performance of an enterprise. Like any product, it can be shaped depending on users and their needs. This study will emphasize precisely this aspect and it will show how the accounting result can be presented in various forms, depending on the expectations of those who access it as information, but at the same time respecting the legal provisions.
Volume (Year): XVIII (2012)
Issue (Month): (May)
|Contact details of provider:|| Postal: Str. Daliei nr. 1/A, 300558 Timişoara|
Phone: 0256-202931 int. 115
Web page: http://fse.tibiscus.ro/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:tdt:annals:v:xviii:y:2012:p:336-341. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ramona Violeta Vasilescu)
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 references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.