ACCURACY AND REALITY OF THE DATA REFLECTED IN FINANCIAL STATEMENTS
ACCURACY AND REALITY OF THE DATA REFLECTED IN FINANCIAL STATEMENTS

Summary/Abstract: The official documents presenting the economic and financial activity are the annual financial statements, drawn up in accordance with the applicable accounting regulations and which must give a true and fair view of the financial position, financial performance, and other information, in accordance with the law, regarding the activity carried out. For public institutions, the official document presenting the situation of the patrimony under the administration of the State and of the territorial administrative units, and, also, of the implementation of the revenue and expenditure budget is the quarterly and annual financial statement.

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