THE COMPOSITION AND STRUCTURE OF FINANCIAL REPORTING - SIMILARITIES AND DIFFERENCES IN THE CASE OF AIR TRANSPORT COMPANIES

Luminiţa Rus and Mariana Farcaş

Annales Universitatis Apulensis Series Oeconomica, 2011, vol. 2, issue 13, 13

Abstract: This report presents three components of annual financial statements - Balance Sheet, Profit and Loss Statement and Statement of Cash Flows - in terms of national and international accounting regulations as a source of information and presentation of the company. Also, through the comparative analysis of annual financial statements of five airlines from different countries, how the format and their presentation influence or condition the relevance of accounting information.

Keywords: Balance sheet; Income statement; Cash flow statements (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:2:y:2011:i:13:p:13

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