Contabilitatea în condiţiile globalizării
The Accounting in the Globalization Conditions

Summary/Abstract: The financial situations of one company represent the most important way hereby the accounting information is put at the decisional factors’ service. The way how companies publish their financial situations must be explicit to be understood by the interested users. The utility of the information presented in the financial situations is assured by the qualitative characteristics of them. In the vision of the IASB General Cadre, the qualitative characteristics of the financial situations are: the intelligibility, the relevance, the credibility and the comparability. The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an entity.

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