ABORDĂRI ALE ASPECTELOR CONCEPTUALE PRIVIND ROLUL INFORMAŢIONAL AL SITUAŢIILOR FINANCIARE
ASPECTS OF CONCEPTUAL APPROACHES ON THE ROLE OF THE FINANCIAL INFORMATION
Author(s): Nicolae Paul Virag, Claudiu Gheorghe Feieş, Dorel MateșSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: financial statements; true and fair view; qualitative characteristics
Summary/Abstract: Most decisions that are taken in the management process are based on information found in financial statements. The final objective of the financial statements is to offer a true and fair view of the performances and financial position of the company and the changes that have occurred. For accounting information to be useful in the management system, they must fulfill several qualitative characteristics. This paper will explore these characteristics.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 21/2011
- Issue No: 1
- Page Range: 597-603
- Page Count: 7
- Language: Romanian