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VOLUNTARY AND INVOLUNTARY IN THE ELABORATION OF THE EXPLANATORY NOTES ATTACHED TO FINANCIAL STATEMENTS

Rus Luminita ()
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Rus Luminita: Faculty of Economic Science, University of Oradea, Romania,

Annals of Faculty of Economics, 2016, vol. 1, issue 2, 454-462

Abstract: In conclusion, we find out that competitiveness - particularly complex concept and approach with a pronounced synergistic size - remains a controversial topic that requires further investigation likely to consider multiple mutations generated by the new economy.

Keywords: annual financial statements; involuntary; voluntary; confidential information; explanatory notes; accounting information (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2016
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