Annual Financial Statements as Way of Communicate the Accounting Information in the Economic Environment

Ovidia Doinea
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Ovidia Doinea: University of Craiova

Annals of University of Craiova - Economic Sciences Series, 2008, vol. 1, issue 36, 282-285

Abstract: The accounting synthesis documents represents an informing social system created for the satisfaction of the informing user’s needs, needs determined by political and social purposes. The financial informing policies described by the annual synthesis accounting documents architecture are different in accordance with their needs. The official documents for presenting the financial – economical situation are the annual financial statements.

Keywords: accounting synthesis documents; annual financial statements; accounting information; financial informing policies. (search for similar items in EconPapers)
JEL-codes: M00 M41 (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2008:i:11:p:282-285

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