SITUAŢIILE FINANCIARE ANUALE ŞI ROLUL LOR ÎN COMUNICAREA FINANCIARĂ
ANNUAL FINANCIAL STATEMENTS AND THEIR ROLE IN FINANCIAL COMMUNICATION
Author(s): Nensi Xhani, Marioara Avram, Maria-Andreia(Ristea) IliescuSubject(s): Business Economy / Management, Economic policy, Accounting - Business Administration
Published by: Editura University Press Targu Mures
Keywords: Annual financial statements; financial communication; accounting information; users;
Summary/Abstract: Annual financial statements are the main source of information for determining the circumstances in which an entity operates and evolves over time. They represent a fundamental instrument for the adoption of economic and financial decisions at the entity's top management level. Financial statements should present information in a way that helps the user quantify the liquidity of an entity's assets and liabilities in a manner that presents a cohesive financial picture of the entity and it is comparable and consistent from one period to the next, with the purpose to help investors, creditors and others understand the financial position of an entity.
Journal: Acta Marisiensis. Seria Oeconomica
- Issue Year: 12/2018
- Issue No: 12
- Page Range: 1-14
- Page Count: 14
- Language: English, Romanian