THE CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE SYNTHESIS REPORTS
Aurelia Dumitru (),
Andrei Bogdan Budicä‚ and
Adrian Florin Budicä‚
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Andrei Bogdan Budicä‚: University of Craiova, Romania
Adrian Florin Budicä‚: University of Craiova, Romania
Social Sciences and Education Research Review, 2017, vol. 4, issue 1, 125-135
This study aims to highlight the main qualitative features of the information to be included in the synthesis accounting reports. The prerequisites of the paper are the fact that the synthesis financial reports are cardinal documents of all economic entities and the fact that the quality of the information retained in these reports depends on the competitiveness, efficiency and good activity of the economic entities. The conclusion to be reached is that the information contained in the synthesis reports must be opportunity, comparability, intelligibility, verifiability.
Keywords: synthesis report; economic entity; qualitative information (search for similar items in EconPapers)
JEL-codes: M40 M41 F21 F36 (search for similar items in EconPapers)
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Persistent link: http://EconPapers.repec.org/RePEc:edt:jsserr:v:4:y:2017:i:1:p:125-135
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