ABORDĂRI CONCEPTUALE PRIVIND SITUAŢIILE FINANCIARE ŞI UTILITATEA ACESTORA ÎN REFLECŢIA IMAGINII FIDELE
CONCEPTUAL APPROCES REGARDING FINANCIAL STATEMENTS AND THEIR UTILITY IN A TRUE AND FAIR REFLECTION OF COMPANY IMAGE

Summary/Abstract: The final objective of the financial statements is that of a true and fair reflection of the performances and financial position of the company, also of the changes of these financial statements. A financial statement proves their utility in the futures treasury cash flows projected by the users of the financial statements when they analyze and decide to manage and invest in some and other activities. Also the user of the financial statements needs to approximate the moments of generating the cash flows resulted from the activity reflected by the financial statement. But in the condition of the national and international economical environment which are characterized through a dynamism more and more important, we ask ourselves if the financial statements are really adapted to this rhythm in that measure in which the presented information to be real useful and not too old. In this article we will try to underline the principals conceptual approaching referring to the realizing and presenting the financial statements, the role of these financial statements in the reflection of true and fair view, without neglecting the importance of the qualitative characteristics of the financial information, and also the base concepts which must be considered in the process of preparing and presenting of the financial statements.

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