CARACTERISTICI CALITATIVE ALE INFORMATIEI CONTABILE RECUNOSCUTE ÎN SITUATIILE FINANCIARE
QUALITATIVE CHARACTERISTICS OF NATIONAL ACCOUNTING SYSTEMS

Summary/Abstract: The increase of the globalization phenomenon in the economical environment, of which we mention the sustained growth of the capital markets, the need to draw up a set of strong financial situations for the multinational corporations; determines the national accounting systems to ensure the drawing up of financial situations that supplies comparable information. At primary level, the comparability of information is covered by fulfilling some requirements for its recognition in financial statements. Most important are the qualitative characteristics, which make the object of this study.

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