The impacts of the regulatory framework on the evaluation of information necessary to the assessment of financial position and cost-effectiveness. Compared analysis: OMFP 3055/2009-OMFP 1802/2014

Monica Petcu, Maria Iulia SOBOLEVSCHI David and Marian Lăpuște
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Monica Petcu: Bucharest University of Economic Studies, Romania
Maria Iulia SOBOLEVSCHI David: Bucharest University of Economic Studies, Romania
Marian Lăpuște: Bucharest University of Economic Studies, Romania

Theoretical and Applied Economics, 2015, vol. XXII, issue Special(III), 79-90

Abstract: The relevance of the decisions of users of the enterprises’ financial statements involves particular, rigorous reasonings, based on adequate information. This approach addresses the impact of the quality of financial information and provisions of the regulatory framework within the economic and financial analysis decisions are based on. In this context, there are provided examples of the impacts of the latest changes in the national regulatory framework on the enterprise’s financial position and costeffectiveness, while detecting the elements that affect the indicators’ comparability and, consequently, the conclusions on the past and present of an enterprise, as well as the decisions on the future.

Keywords: information; quality characteristics; regulatory framework; relevant decision. (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:xxii:y:2015:i:special(iii):p:79-90

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