American Accounting

Mihaela Cristina Onica ()
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Mihaela Cristina Onica: Dunarea de Jos University of Galati, Romania

Economics and Applied Informatics, 2005, issue 1, 85-90

Abstract: The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocation of the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of the financial reporting process. A set of complete financial statements usually includes a balance sheet , a profit and loss account, a report of the financial item change (which can be presented in various ways , for example as a status of the treasury flows and of the funds flows ) and those notes, as well as those explanatory situations and materials which are part of the financial statements.

Keywords: normalization; goodwill; stock estimation; assets life; recovery test; depreciation index; depreciation; financial investments; depreciation reporting and presentation; software product costs. (search for similar items in EconPapers)
Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fseeai:y:2005:i:1:p:85-90

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