THE CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE SYNTHESIS REPORTS
Aurelia Dumitru (),
Andrei Bogdan Budicä‚ and
Adrian Florin Budicä‚
Additional contact information
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)
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:edt:jsserr:v:4:y:2017:i:1:p:125-135
Access Statistics for this article
Social Sciences and Education Research Review is currently edited by Stefan Vladutescu
More articles in Social Sciences and Education Research Review from Department of Communication, Journalism and Education Sciences, University of Craiova
Bibliographic data for series maintained by Dan Valeriu Voinea ().